Similar Search Results

Does IFRS 7 disclosure weaken earnings management? : evidence from Indonesian conventional commercial banks

Valdiansyah, Riyan Harbi; Murwaningsari, Etty; … - In: ACRN journal of finance and risk perspectives 11 (2022), pp. 158-174

This study examines the influence of derivative instruments, income diversification, and liquidity ratios on earnings management with IFRS 7 disclosure as a moderating variable. The sample used consists of 129 conventional commercial banks that are listed and 116 banks that are not listed on the...

Persistent link: https://www.econbiz.de/10014235069

Earnings management in Libyan commercial banks : perceptions of stakeholders

Barghathi, Yasser; Collison, David; Crawford, Louise - In: International journal of accounting, auditing and … 13 (2017) 2, pp. 123-149

Persistent link: https://www.econbiz.de/10011818771

Quality of reported earnings : an empirical study of Indian banking industry

Mangala, Deepa; Singla, Neha - In: Vision : the journal of business perspective 25 (2021) 2, pp. 159-167

Persistent link: https://www.econbiz.de/10012520161

Determinants of disclosure quality and earnings management of Nepalese commercial banks

Adhikari, Namraj; Pradhan, Radhe Shyam - In: Nepalese journal of finance : a publication of Uniglobe … 10 (2023) 1, pp. 1-14

Persistent link: https://www.econbiz.de/10014495180

Earnings Conservatism and Litigation Exposure in the Banking Industry

Amor-Tapia, Borja - 2011

This paper examines the effect of managers' liability exposure on earnings conservatism in the banking industry. Focusing on a wide international sample of commercial banks and using TIER1 as a proxy of bank managers' exposure to litigation, our results show a negative relationship between the...

Persistent link: https://www.econbiz.de/10013128480

Earnings conservatism and litigation exposure in the banking industry

Amor Tapia, Borja; Bona Sánchez, Carolina; Pérez … - In: Spanish journal of finance and accounting 40 (2011) 152, pp. 557-585

Persistent link: https://www.econbiz.de/10009708536

International accounting differences and earnings smoothing in the banking industry

Balboa, Marina; López-Espinosa, Germán; Rubia, Antonio - 2010

Persistent link: https://www.econbiz.de/10010419251

Book-tax differences and earnings quality of the banking industry : evidence from Taiwan

Huang, Der-fen; Wang, Chao-lan - In: Pacific accounting review 25 (2013) 2, pp. 145-164

Persistent link: https://www.econbiz.de/10010127458

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

The effect of leverage and liquidity on earnings and capital management : evidence from U.S. commercial banks

Gombola, Michael J.; Ho, Amy Yueh-Fang; Huang, Chin-Chuan - In: International review of economics & finance : IREF 43 (2016), pp. 35-58

Persistent link: https://www.econbiz.de/10011625530