Jin, Dawei; Liu, Jianghui; Liu, Liuling; Yin, Desheng - In: Managerial Finance 40 (2014), pp. 1040-1051
Purpose -The purpose of this paper is to investigate the quality of financial reporting by banks in China, and the profit hiding behavior of banks in particular. Design/methodology/approach -Reported profit is compared with actual profit using multiple regression analysis. The identification...