Similar Search Results

Policy uncertainty and loan loss provisions in the banking industry

Ng, Jeffrey; Saffar, Walid; Zhang, Janus Jian - In: Review of accounting studies 25 (2020) 2, pp. 726-777

Persistent link: https://www.econbiz.de/10012231048

Does corporate social responsibility affect earnings management? : evidence from the Indonesian banking industry

Setiawan, Doddy; Prabowo, Ronny; Arnita, Vina; Wibawa, Anas - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 20 (2019), pp. 372-378

This paper aims at examining the effect of corporate social responsibility on earnings management in the Indonesian banking industry. Using Indonesian publicly listed banking firms in the years of 2013-2015 as the sample, we generate 94 firmyear observations as the final sample. The results show...

Persistent link: https://www.econbiz.de/10012221316

Earnings baths by bank CEOs during turnovers

Bornemann, Sven; Pfingsten, Andreas; Kick, Thomas; … - 2014

This study investigates the development of income-decreasing discretionary expenses surrounding CEO turnovers at banks. We expect incoming CEOs to take an earnings bath during the initial stage of their tenure. For a sample of German banks over the period 1993-2012, we document that (1) incoming...

Persistent link: https://www.econbiz.de/10010249661

Equity Incentives and Earnings Management : Evidence from the Banking Industry

Cheng, Qiang; Warfield, Terry D.; Ye, Minlei - 2013

We examine the relationship between equity incentives and earnings management in the banking industry. By focusing on this regulated industry and using industry-specific earnings management proxies, we provide evidence on the impact of regulation on earnings management arising from CEOs' equity...

Persistent link: https://www.econbiz.de/10014211466

Bank Loan Loss Provisions, Risk-Taking and Bank Intangibles

Ozili, Peterson K - 2019

This article investigates the relationship between discretionary loan loss provisions and bank intangibles among … focus on the role of loan loss provisions. We investigate whether banks increase (decrease) loan loss provisions in response … to risks associated with investment in intangible assets. We find that discretionary loan loss provisions are inversely …

Persistent link: https://www.econbiz.de/10012900164

Audit Firm Tenure, Bank Complexity, and Financial Reporting Quality

Bratten, Brian - 2017

Theory from organizations and economics research posits that in an inter-organizational relationship, both parties invest in relationship-specific knowledge, which in turn facilitates the effectiveness of the relationship while strengthening the attachment between the parties. In complex...

Persistent link: https://www.econbiz.de/10012971869

Do Dynamic Provisions Reduce Income Smoothing Using Loan Loss Provisions?

Pérez, Daniel - 2011

Spanish banks had to set aside a countercyclical loan loss provision during the period 2000 2004. The amount of such … through loan loss provisions during the period previous to the implementation of the countercyclical provision (1988 …

Persistent link: https://www.econbiz.de/10013120623

CEO Compensation and Firm Performance in Emerging Market : Evidence from Indonesia Selected Listed Banks

Submitter, GATR Journals; Azazi, Anwar - 2021

Objective - The objective of this study was to investigate empirically the relationship between the compensation of chief executive officers (CEO) and a firm's performance in the banking industry and to examine if CEO compensation affects bank performance differently between banks with and...

Persistent link: https://www.econbiz.de/10013240511

Institutional Investors and Bank Governance : Evidence from Earnings Management

Miller, Steve - 2020

Despite the growing importance of institutional investors in global capital markets and the link between bank earnings management and financial crash risk, little is known about institutional investors' role in mitigating bank earnings management. We conduct the first international analysis of...

Persistent link: https://www.econbiz.de/10012853127

Banking on the Lawyers

Guernsey, Scott - 2020

This Article is the first to analyze an unexplored but critical change in how modern banks are governed: the rise of lawyers as bank directors. That rise has been precipitous, raising the question of why lawyer-directors now sit on most bank boards. Using novel empirical evidence, we show that...

Persistent link: https://www.econbiz.de/10012841607