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Banking reform, risk-taking, and earnings quality : evidence from transition countries
Fang, Yiwei; Hasan, Iftekhar; Li, Lingxiang - 2014
Persistent link: https://www.econbiz.de/10010438427
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Banking reform, risk-taking, and accounting quality : evidence from post-soviet transition states
Fang, Yiwei; Dbouk, Wassim; Hasan, Iftekhar; Li, Lingxiang - In: Journal of international accounting research 21 (2022) 1, pp. 23-47
Persistent link: https://www.econbiz.de/10013417169
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Banking Reform, Risk-Taking, and Earnings Quality – Evidence from Transition Countries
Fang, Yiwei - 2016
​The dynamic banking reforms of Central and Eastern Europe (CEE) following the collapse of the Soviet Union provide an ideal research setting for examining the causal effect of institutional development on financial reporting. Using five earnings quality measures, we consistently find that...
Persistent link: https://www.econbiz.de/10012992001
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Banking reform, risk-taking, and earnings quality – Evidence from transition countries
Fang, Yiwei; Hasan, Iftekhar; Li, Lingxiang - Siirtymätalouksien tutkimuslaitos, Suomen Pankki - 2014
The dynamic banking reforms of Central and Eastern Europe (CEE) following the collapse of the Soviet Union provide an ideal research setting for examining the causal effect of institutional development on financial reporting. Using five earnings quality measures, we consistently find that...
Persistent link: https://www.econbiz.de/10011098217
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Evidence for the existence of downward real earnings management
Francis, Bill B.; Hasan, Iftekhar; Li, Lingxiang - 2015
Persistent link: https://www.econbiz.de/10011327678
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Evidence for the existence of downward real-activity earnings management
Francis, Bill B.; Hasan, Iftekhar; Li, Lingxiang - In: Journal of accounting, auditing & finance 31 (2016) 2, pp. 212-248
Persistent link: https://www.econbiz.de/10011458647
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Abnormal real operations, real earnings management, and subsequent crashes in stock prices
Francis, Bill B.; Hasan, Iftekhar; Li, Lingxiang - 2014
Persistent link: https://www.econbiz.de/10010387964
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Abnormal real operations, real earnings management, and subsequent crashes in stock prices
Francis, Bill B.; Hasan, Iftekhar; Li, Lingxiang - In: Review of quantitative finance and accounting 46 (2016) 2, pp. 217-260
Persistent link: https://www.econbiz.de/10011588315
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A cross-country study of legal-system strength and real earnings management
Francis, Bill B.; Hasan, Iftekhar; Li, Lingxiang - In: Journal of accounting and public policy 35 (2016) 5, pp. 477-512
Persistent link: https://www.econbiz.de/10011597933
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Accounting quality in banking : the role of regulatory interventions
Delēs, Manthos D.; Hasan, Iftekhar; Iosifidi, Maria; … - In: Journal of banking & finance 97 (2018), pp. 297-317
Persistent link: https://www.econbiz.de/10011968752