Showing 1 - 10 of 152
Earnings management can be either opportunistic, adding noise to reported earnings, or informative about a firm's underlying economic performance, adding valuable information to financial reports. This study examines earnings management in banks with differing levels of information asymmetry....
Persistent link: https://www.econbiz.de/10012928330
We examine the effect of litigation on corporate capital structure by using a unique, hand-collected dataset of 30,841 employee disputes (after initial court hearings) between 2000 and 2015. We find that employee lawsuits increase firms' leverage ratios, and firms with frequent employee...
Persistent link: https://www.econbiz.de/10012870946
'a function. In 2017, the Central Bank of Bahrain issued a new Shari'a Governance module (SG) in its rulebook, requiring all …
Persistent link: https://www.econbiz.de/10014332617
’a function. In 2017, the Central Bank of Bahrain issued a new Shari’a Governance module (SG) in its rulebook, requiring all …
Persistent link: https://www.econbiz.de/10013471498
Persistent link: https://www.econbiz.de/10012899687
impact of bank competition on corporate socially responsible (CSR) activities. We find strong and robust evidence that bank …
Persistent link: https://www.econbiz.de/10012862431
Abstract.Using a sample of 291 banks from 35 OIC (Organization of Islamic Cooperation) member countries with 2078 bank …-year observations from 2003 to 2010, we analyze if bank earnings management in terms of Loan Loss Provisioning (LLP hereafter) is … or conventional;by bank accounting standards; whether rule-based local Generally Accepted Accounting Principles …
Persistent link: https://www.econbiz.de/10012932245
Using a sample of 291 banks from 35 OIC (Organization of Islamic Conference) member Muslim countries with 2078 bank … year observations from 2003 to 2008, we analyze if bank earning management in terms of Loan Loss Provisioning (LLP … hereafter) is affected by the banking nature whether Islamic or conventional, by the bank accounting standards whether rulebased …
Persistent link: https://www.econbiz.de/10012934327
Capital adequacy plays an important role in determining banking activities. A bank must hold a minimum level of capital …
Persistent link: https://www.econbiz.de/10010785043
This paper presents an analysis of the impact of ownership structure and regulation on the risk-taking behavior of commercial banks and savings and loans. Our work differs from previous efforts in that we measure risk in terms of an institution's asset or business risk, using the Ronn-Verma...
Persistent link: https://www.econbiz.de/10012780347