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Executive compensation, share ownership, and earnings management of banks in Nigeria
Farouk, Musa Adeiza; Ahmed, Zik-Rullahi Abubakar - In: Journal of economics & management 45 (2023) 1, pp. 26-43
Aim/purpose - Higher compensation and increased share ownership are believed to drive fewer earnings management. Therefore, the study examines the moderating impact of share ownership on the relationship between executive compensation and earnings management of listed Deposit Money Banks in...
Persistent link: https://www.econbiz.de/10014325176
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Policy uncertainty and loan loss provisions in the banking industry
Ng, Jeffrey; Saffar, Walid; Zhang, Janus Jian - In: Review of accounting studies 25 (2020) 2, pp. 726-777
Persistent link: https://www.econbiz.de/10012231048
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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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Does corporate social responsibility affect earnings management? : evidence from the Indonesian banking industry
Doddy Setiawan; Prabowo, Ronny; Arnita, Vina; Wibawa, Anas - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 20 (2019), pp. 372-378
This paper aims at examining the effect of corporate social responsibility on earnings management in the Indonesian banking industry. Using Indonesian publicly listed banking firms in the years of 2013-2015 as the sample, we generate 94 firmyear observations as the final sample. The results show...
Persistent link: https://www.econbiz.de/10012221316
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The Impact of SFAS 133 on Income Smoothing by Banks Through Loan Loss Provisions
Kilic, Emre - 2019
more affected by SFAS 133 rely more on loan loss provisions to smooth income. We find evidence consistent with this … argument. We also find that the increased reliance on loan loss provisions for smoothing income has impaired the … informativeness of loan loss provisions for future loan defaults and bank stock returns …
Persistent link: https://www.econbiz.de/10012905587
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Does greater transparency discipline the loan loss provisioning of privately held banks?
Bischof, Jannis; Foos, Daniel; Riepe, Jan - 2020
We investigate the relationship between the transparency of loan loss provision disclosures and the provisioning … mandatory disclosures of loan loss provisions. Using proprietary data provided by the national supervisor, we are able to … loss provisions to a lesser extent for income smoothing once they are required to disclose their accounting choice. At the …
Persistent link: https://www.econbiz.de/10012256499
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Loan loss provisions and income smoothing in banks : the role of trade openness and IFRS in BRICS
Biswas, Sarit; Bhattacharya, Sharad Nath; Jin, Justin Y.; … - In: China Accounting and Finance Review 26 (2024) 1, pp. 76-101
Africa (BRICS) countries affects how banks might employ loan loss provisions (LLPs) to smooth out their earnings and how …
Persistent link: https://www.econbiz.de/10014515896
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Effects of CEO Turnover in Banks : Evidence Using Exogenous Turnovers in Indian Banks
Subramanian, Krishnamurthy - 2017
We examine the effects of CEO turnover in banks. Incoming bank CEOs face problems from information asymmetry because banks' operations are opaque and bank risk can change dramatically in a short time. Incoming bank CEOs may therefore change bank policies to manage their personal risks. Since CEO...
Persistent link: https://www.econbiz.de/10012970063
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Equity Incentives and Earnings Management : Evidence from the Banking Industry
Cheng, Qiang; Warfield, Terry; Ye, Minlei - 2013
We examine the relationship between equity incentives and earnings management in the banking industry. By focusing on this regulated industry and using industry-specific earnings management proxies, we provide evidence on the impact of regulation on earnings management arising from CEOs' equity...
Persistent link: https://www.econbiz.de/10014211466
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The Effect of Corporate Taxation on Bank Transparency : Evidence from Loan Loss Provisions
Andries, Kathleen - 2017
deductibility of loan loss provisions. Using an international sample of banks, we find that the loan loss provision is increasing in … corporate tax system's encouragement of timelier loan loss recognition: the extent to which future and current loan portfolio … quality deteriorations are incorporated into the loan loss provision is increasing in the tax rate when general provisions are …
Persistent link: https://www.econbiz.de/10012970026