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Corporate Governance, the Timeliness of Financial Reporting and the Russian Banking System : An Empirical Study

McGee, Robert W. - 2008

Transparency is one of those terms that have many facets. It is used in different ways. It can refer to the openness of … financial reporting. The OECD (1998) lists transparency as one element of good corporate governance. Kulzick (2004) and others … (Blanchet, 2002; Prickett, 2002) view transparency from a user perspective. According to their view, transparency includes the …

Persistent link: https://www.econbiz.de/10012724123

Capital and Earnings Management : Evidence from Alternative Banking Business Models

Elnahass, Marwa - 2019

This paper examines whether institutional characteristics distinguishing Islamic from conventional banks lead to distinctive capital and earnings management behavior through the use of loan loss provisions. In our sample countries, the two banking sectors operate under different regulatory...

Persistent link: https://www.econbiz.de/10012888736

Changes in Lending Practices and Borrower Reporting Quality : Evidence from Chinese State Bank Privatizations

Chen, Deqiu - 2018

How do developments at lending institutions that alter the way they grant and monitor loans influence their borrowers' financial reporting quality (FRQ)? We examine this question by investigating the influence that privatizations of Chinese state banks (CSBs) had on the quality of their...

Persistent link: https://www.econbiz.de/10012936432

Accounting for Risk - A Survey of International Standards

Sharma, Meera - 2017

This article takes a look at the major accounting policies pertinent to risk management functions of banks internationally and in India. It benchmarks the Indian policies against those internationally on three parameters. It finds wide divergence in policies in Indian banks versus...

Persistent link: https://www.econbiz.de/10012968786

Personal Ethics & the U.S. Financial Collapse of 2007-08

Trautman, Lawrence J. - 2017

The seeds for the 2007-09 financial collapse were sewn over many years and nurtured by ill-advised governmental housing policy, the presence of pervasive fraud both large and small and the widespread failure of personal integrity. A chronology of bad choices made by individuals and the...

Persistent link: https://www.econbiz.de/10012972692

Bank Transparency and Deposit Flows

Chen, Qi - 2020

Many theories link depositors' behavior to the transparency of banks. Yet, very little is known about this relationship … view that bank transparency is a double-edged sword: While more information facilitates monitoring by depositors, it also …

Persistent link: https://www.econbiz.de/10012851885

The Spillover Effect of Consolidating Securitization Entities on Small Business Lending

Dou, Yiwei - 2020

SFAS 166 and 167 require banks to consolidate certain off‒balance sheet securitization entities. I investigate how this consolidation spills over to banks' supply of small business loans, which are rarely securitized in the United States. This spillover operates through two channels. (1) In...

Persistent link: https://www.econbiz.de/10012855735

Private Firms’ Incentives to Manage Earnings : Evidence from a Quasi-Natural Experiment

Restrepo, Felipe - 2018

We examine the behavior of a large sample of private firms before and after the elimination of an inflation adjustment system in Colombia in 2007. We show that firms avoid reporting small losses by exercising considerable discretion in their use of inflation adjustments, and find that this...

Persistent link: https://www.econbiz.de/10012932830

Risk and Liquidity in a System Context

Shin, Hyun Song - 2013

This paper explores the pricing of debt in a financial system where the assets that borrowers hold to meet their obligations include claims against other borrowers. Assessing financial claims in a system context captures features that are missing in a partial equilibrium setting. It is possible...

Persistent link: https://www.econbiz.de/10012711729

Financial Statement Adequacy and Firms’ MD&A Disclosures

Brown, Stephen V.; Hinson, Lisa A.; Tucker, Jenny Wu - 2021

Firms are required to provide financial information via the financial statements and the MD&A—a narrative explanation of the financial statements. Our study examines how firms use the MD&A channel when their financial statement channel is inadequate. We proxy for the adequacy of the financial...

Persistent link: https://www.econbiz.de/10013218368