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Earnings and capital management in alternative loan loss provision regulatory regimes
Pérez, Daniel; Salas-Fumás, Vicente; Saurina, Jesús - In: European accounting review 17 (2008) 3, pp. 423-445
Persistent link: https://www.econbiz.de/10003771954
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The relationship between bank risk and earnings management : evidence from Japan
Yasuda, Yukihiro; Okuda, Shin'ya; Konishi, Masaru - In: Review of quantitative finance and accounting 22 (2004) 3, pp. 233-248
Persistent link: https://www.econbiz.de/10002108760
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The role of accruals quality in the access to bank debt
García-Teruel, Pedro J.; Martínez-Solano, Pedro; … - In: Journal of banking & finance 38 (2014), pp. 186-193
Persistent link: https://www.econbiz.de/10010340781
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The role of accruals quality in the access to bank debt
García-Teruel, Pedro J.; Martínez-Solano, Pedro; … - 2012
Persistent link: https://www.econbiz.de/10010436349
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Bank loan covenants, accrual quality and firms’ information environment
Chen, Chao-Jung; He, Wen; Lu, Chien-Ju; Yu, Xin - In: Accounting and finance 62 (2022) 1, pp. 547-575
Persistent link: https://www.econbiz.de/10013166418
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Does managerial sentiment affect accrual estimates? Evidence from the banking industry
Hribar, Paul; Melessa, Samuel J.; Small, R. Christopher; … - In: Journal of accounting & economics 63 (2017) 1, pp. 26-50
Persistent link: https://www.econbiz.de/10011689363
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Comparative extensiveness of Malaysian and Nigerian banks' earnings management under different accounting standards
Ugbede, Onalo; Lizma, Mohd; Kaseri, Ahmad - In: International journal of economic perspectives : IJEP 10 (2016) 4, pp. 74-81
Persistent link: https://www.econbiz.de/10011762040
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Relationship between ownership structures and earnings management behavior in Vietnamese commercial banks
Tran Quoc Thinh; Ly Hoang Anh; Dung Khanh Ngoc Nguyen - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 9, pp. 401-407
Persistent link: https://www.econbiz.de/10012670910
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The moderating impact of the audit committee on creative accounting determination and financial reporting quality in Iraqi commercial banks
Abed, Ibtihal A.; Hussin, Nazimah; Haddad, Hossam; … - In: Risks : open access journal 10 (2022) 4, pp. 1-22
The main function behind the conceptualization of creative accounting is maintaining the quality of financial reporting practice. This phenomenon has attracted the attention of researchers for decades, especially in the banking sector, concerning its wide implications and indications for...
Persistent link: https://www.econbiz.de/10013355414
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Ownership structure and earnings management : studies on banking companies before and during the COVID-19 pandemic
Purwaningsih, Anna; Kurniawati, Anggreni Dian; Pratama, … - In: International journal of monetary economics and finance … 16 (2023) 3/4, pp. 300-308
Persistent link: https://www.econbiz.de/10014321904