. Especially, managers of the savings bank are expected to choose the earnings management method considering resulting costs and …. Empirical evidence indicates that savings bank discretionarily exploit classification of loans assets to smooth earnings …

investment changes to the corporate tax shock. Secondly, when we divided the firms into the two groups, higher and lower bank … loaned companies, higher bank loaned companies responded immediately to the corporate tax shock. Finally, when we compare the …

in the safety net and the integrated risk management over bank and insurance industry. First, the safety net institutions … regulatory regimes over bank and insurance industry may induce the regulatory capital arbitrage chances, and lead to the risk …

English Abstract: This paper examines how global expansion affects the performance of bank headquarters and foreign …

the central bank …