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Impact of competition and concentration on bank income smoothing in Central and Eastern European countries
Shala, Albulena; Ozili, Peterson K.; Ahmeti, Skender - In: Journal of economics, finance & administrative science 29 (2024) 57, pp. 5-20
Purpose This study examines the impact of competition and concentration on bank income smoothing in Central and Eastern … competition and concentration on bank income smoothing in 17 CEEs from 2004 to 2015. Findings Loan loss provisions (LLPs) are … negatively related to bank competition and concentration. The authors find no evidence for income smoothing using LLPs in a high …
Persistent link: https://www.econbiz.de/10014506804
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Ownership structure and earnings quality pre- and Post-IFRS: does investor protection matter?
Alhadi, Saleh Abd; Rosmila Senik; Jalila Johari; Hairul … - In: Asian journal of business and accounting : AJBA 13 (2020) 1, pp. 97-131
Persistent link: https://www.econbiz.de/10012257616
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The effect of earnings management accruals on investment decisions
Manahipor, Sabihe; Hojat, Montazer - In: International journal of economic perspectives : IJEP 11 (2017) 1, pp. 1042-1048
Persistent link: https://www.econbiz.de/10011764305
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Gambling culture and earnings management : a novel perspective
Alharbi, Samar S.; Atawnah, Nader; Ali, Muhammad Jahangir; … - In: International review of economics & finance : IREF 86 (2023), pp. 520-539
Persistent link: https://www.econbiz.de/10014434365
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An empirical analysis of earnings management in Australia
Rath, Subhrendu (contributor); Sun, Lan (contributor) - 2008
Persistent link: https://www.econbiz.de/10003794769
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The growth of research in earnings management phenomenon
Nagy, Marek; Valaskova, Katarina - In: Management dynamics in the knowledge economy 10 (2022) 4/38, pp. 360-375
Persistent link: https://www.econbiz.de/10013499337
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Voluntary audit committee characteristics, incentives and aggressove earnings management : evidence from New Zealand
Sharma, Vineeta; Kuang, Chunli - In: International journal of auditing : IJA 18 (2014) 1, pp. 76-89
Persistent link: https://www.econbiz.de/10010338668
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Ownership characteristics and earnings management in China
Guo, Fei; Ma, Shiguang - In: The Chinese economy 48 (2015) 5, pp. 372-395
Persistent link: https://www.econbiz.de/10011404594
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Ultimate ownership, income management, and legal and extra-legal institutions
Haw, In-mu; Hu, Bingbing; Hwang, Lee-seok; Wu, Woody - 2003
Persistent link: https://www.econbiz.de/10002799593
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Managing the conflicting interests of workers and shareholders : evidence from pension-assumption manipulations
Cobb, J. Adam - In: ILR review : a publication of the New York State School … 72 (2019) 3, pp. 523-551
Persistent link: https://www.econbiz.de/10012104699