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The Use of Accounting Data to Predict Bank Financial Distress in MENA Countries

Hasan, Iftekhar; Tarazi, Amine; Distinguin, Isabelle - 2010

develops an early-warning system of bank financial distress and critically evaluates the reliability and stability of the … quality, earnings, and liquidity ratios are accurate accounting indicators to predict bank financial distress. However, we … bank financial distress of small banks. By contrast, the balance sheet structure of banks (both the asset side and …

Persistent link: https://www.econbiz.de/10014190650

The benefits of conservative accounting to shareholders: Evidence from the financial crisis

Francis, Bill; Hasan, Iftekhar; Wu, Qiang - 2013

Using the recent financial crisis as a natural quasi-experiment, we test whether and to what extent conservative accounting affects shareholder value. We find that there is significantly positive and economically meaningful relation between conservatism and firm stock performance during the...

Persistent link: https://www.econbiz.de/10012148179

Banking reform, risk-taking, and earnings quality – Evidence from transition countries

Fang, Yiwei; Hasan, Iftekhar; Li, Lingxiang - 2014

The dynamic banking reforms of Central and Eastern Europe (CEE) following the collapse of the Soviet Union provide an ideal research setting for examining the causal effect of institutional development on financial reporting. Using five earnings quality measures, we consistently find that...

Persistent link: https://www.econbiz.de/10012148736

The Benefits of Conservative Accounting to Shareholders : Evidence from the Financial Crisis

Wu, Qiang - 2013

Using the current financial crisis as a natural quasi-experiment, we test whether and to what extent conservative accounting affects shareholder value. We find that there is a positive association between conservatism and firm stock performance during the current crisis. The result holds for...

Persistent link: https://www.econbiz.de/10013092024

Profit Shifting and Tax - Rate Uncertainty

Delis, Manthos D. - 2020

Using firm-level data for 1,084 parent firms in 24 countries and for 9,497 subsidiaries in 54 countries, we show that tax-motivated profit shifting is larger among subsidiaries in countries that have stable corporate tax rates over time. Our findings further suggest that firms move away from...

Persistent link: https://www.econbiz.de/10012855018

The Effects of Margin Trading on Earnings Management : A Natural Experiment from China

Chen, Zhaojing - 2020

This paper investigates the impact of margin trading on firms' financial reporting. Using a difference-in-differences (DID) approach that exploits staggered elimination of margin trading bans, it reports a significant effect of margin trading on earnings management. Treated firms increase...

Persistent link: https://www.econbiz.de/10012855428