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The Role of Foreign Institutional Investors in Restraining Earnings Management Activities across Countries
Lel, Ugur - 2018
This study investigates the role of foreign institutional investors (FIIs) in restraining earnings management activities of firms under varying levels of investor protection. Firms manage their earnings less when independent FIIs are among their shareholders, especially when monitoring is more...
Persistent link: https://www.econbiz.de/10012938553
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The Governance Transfer of Blockholders : Evidence from Block Acquisitions and Earnings Management around the World
Dai, Lili - 2017
We examine the governance transfer effect of corporate blockholders in a sample of 892 block acquisitions across 42 countries from 1990 to 2008. Using earnings management as a proxy for corporate governance outcome, we find that target firms' earnings management is aligned with that of block...
Persistent link: https://www.econbiz.de/10012974044
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Accrual-Based and Real Earnings Management : An International Comparison for Investor Protection
Enomoto, Masahiro - 2017
This paper examines the differences in accrual-based and real earnings management across countries from the perspective of investor protection. Following prior research (Leuz et al., 2003), we hypothesize that accrual-based earnings management is more constrained by strict discipline in...
Persistent link: https://www.econbiz.de/10012975223
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Drivers Behind the Monitoring Effectiveness of Global Institutional Investors : Evidence from Earnings Management
Kim, Incheol - 2016
This paper studies the drivers behind the monitoring effectiveness of institutional investors in curbing earnings management in an international setting. We identify three distinct drivers and propose two competing hypotheses: the hometown advantage hypothesis predicts that because of proximity...
Persistent link: https://www.econbiz.de/10013007336
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National Corporate Governance, GMI Ratings and Earnings Management : A Country Level Study
El-Helaly, Moataz - 2018
Purpose: The main purpose of this paper is to assess the association between country-level corporate governance and earnings management. It aims to investigate whether the Governance Metrics International (GMI; acquired by Morgan Stanley Capital International in 2014) rating for national...
Persistent link: https://www.econbiz.de/10012919290
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Busy Boards and Corporate Earnings Management : An International Analysis
Ferris, Stephen P. - 2020
Examining a set of firms from 46 countries, we explore whether busy independent directors, CEOs and audit committees effectively monitor corporate financial reporting. We find that firms with a higher proportion of busy independent directors or busy CEOs more extensively manage their earnings....
Persistent link: https://www.econbiz.de/10012849608
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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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Can Accounting Regulation Strengthen Resilience? The Impact of IFRS 9 Adoption on Loan Loss Provisioning and Bank Behavior
Mies, Michael; Menk, Michael Torben - 2023
Academic research on loan loss provisioning and the earlier incurred credit losses (ICL) model has a long tradition in … extend the research field with an empirical contribution to the recognition of Loan Loss Provisions (LLPs) based on the … Expected Credit Loss model (ECL). By using a Difference-in-Differences research design, this paper aims to investigate the …
Persistent link: https://www.econbiz.de/10014349809
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Accounting Discretion, Loan Loss Provisioning and Discipline of Banks' Risk-Taking
Bushman, Robert M. - 2013
risk-taking discipline. Thus, proposals to change loan loss accounting embed significant risks of unintended consequences …
Persistent link: https://www.econbiz.de/10013095275