Jin, Dawei; Liu, Jianghui; Liu, Liuling; Yin, Desheng - In: Managerial Finance 40 (2014) 10, pp. 1040-1051
profit hiding behavior of banks in particular. Design/methodology/approach – Reported profit is compared with actual profit … using multiple regression analysis. The identification strategy allows the authors to quantify the degree of profit hiding … in banking institutions. Findings – Profit hiding exists in the whole banking sector in China regardless of the ownership …