Kanagaretnam, Kiridaran; Lim, Chee Yeow; Lobo, Gerald J. - In: Journal of Banking & Finance 39 (2014) C, pp. 87-106
We examine the relation between legal, extra-legal and political institutional factors and earnings quality of banks across countries. We predict that earnings quality is higher in countries with legal, extra-legal and political systems that reduce the consumption of private control benefits by...