In Q1 2016, the banking sector earnings went up significantly compared to last year. This fact has noticeably … generated by regular bank transactions remain noticeably lower than it was during pre-crisis period. Earnings continue to …

We use analyst earnings forecasts for banks to extract cost of capital measures. We find that the cost of equity and …

by African banks. I find that banks use loan loss provisions to smooth positive (non-negative) earnings particularly in … corrupt environments smooth their positive (non-negative) earnings as opposed to smoothing the entire profit distribution …

This study aims to evaluate the relevance and usefulness of accounting information, specifically earnings disclosures … earnings. The study reports significant findings from applying portfolio method, which shows major stock price reactions and … very large earnings response coefficients to accounting earnings disclosed to the stock exchange markets of two major …

Earnings play a vital role in portraying a company's economic health. Hence, executives have incentives to manage … earnings. Motivated by Degeorge et al. (1999) and Burgstahler and Dichev (1997), this study applies the behavioral framework … developed by Degeorge et al. (1999) to investigate earnings management to exceed thresholds in Singapore and Thailand. The …

We investigate whether European banks use commission and fee income to smooth reported earnings or to persistently … increase reported earnings as an income-increasing earnings management strategy. We find that European banks use commission and … fee income to smooth reported earnings and this behaviour is pronounced among non-too-big-to-fail European banks compared …