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Economic policy uncertainty and bank earnings opacity

Jin, Justin Y.; Kanagaretnam, Kiridaran; Liu, Yi; Lobo, … - In: Journal of accounting and public policy 38 (2019) 3, pp. 199-218

Persistent link: https://www.econbiz.de/10012154290

Banks' funding structure and earnings quality

Jin, Justin Y.; Kanagaretnam, Kiridaran; Liu, Yi - In: International review of financial analysis 59 (2018), pp. 163-178

Persistent link: https://www.econbiz.de/10012006938

Does citizens' financial literacy relate to bank financial reporting transparency?

Jin, Justin Y.; Kanagaretnam, Kiridaran; Liu, Y. I.; … - In: The European accounting review 30 (2021) 5, pp. 887-912

Persistent link: https://www.econbiz.de/10012653650

Discretion in Bank Loan Loss Allowance, Risk Taking, and Earnings Management

Jin, Justin Yiqiang - 2015

We study whether bank managers' use their discretion in estimating the allowance for loan losses (ALL) for efficiency or for opportunistic reasons. We do so by examining whether the use of this discretion relates to bank stability and bank risk taking, or whether it relates to earnings...

Persistent link: https://www.econbiz.de/10013009524

Influence of national culture on accounting conservatism and risk-taking in the banking industry

Kanagaretnam, Kiridaran; Lim, Chee Yeow; Lobo, Gerald J. - In: The accounting review : a publication of the American … 89 (2014) 3, pp. 1115-1149

Persistent link: https://www.econbiz.de/10010407930

Effects of international institutional factors on earnings quality of banks

Kanagaretnam, Kiridaran; Lim, Chee Yeow; Lobo, Gerald J. - In: Journal of banking & finance 39 (2014), pp. 87-106

Persistent link: https://www.econbiz.de/10010340769

Auditor reputation and earnings management : international evidence from the banking industry

Kanagaretnam, Kiridaran; Lim, Chee Yeow; Lobo, Gerald J. - In: Journal of banking & finance 34 (2010) 10, pp. 2318-2327

Persistent link: https://www.econbiz.de/10008857756

Effects of national culture on earnings quality of banks

Kanagaretnam, Kiridaran; Lim, Chee Yeow; Lobo, Gerald J. - In: Journal of international business studies : JIBS ; an … 42 (2011) 6, pp. 853-874

Persistent link: https://www.econbiz.de/10009297375

Religiosity and earnings management : international evidence from the banking industry

Kanagaretnam, Kiridaran; Lobo, Gerald J.; Wang, Chong - In: Journal of business ethics : JOBE 132 (2015) 2, pp. 277-296

Persistent link: https://www.econbiz.de/10011414259

The influence of accounting enforcement on earnings quality of banks : implications of bank regulation and the global financial crisis

Dal Maso, Lorenzo; Kanagaretnam, Kiridaran; Lobo, Gerald J. - In: Journal of accounting and public policy 37 (2018) 5, pp. 402-419

Persistent link: https://www.econbiz.de/10011957628