Similar Search Results

Impact of FDICIA internal controls on bank risk taking

Jin, Justin Y.; Kanagaretnam, Kiridaran; Lobo, Gerald J.; … - In: Journal of banking & finance 37 (2013) 2, pp. 614-624

Persistent link: https://www.econbiz.de/10009705611

Social capital and bank stability

Jin, Justin Y.; Kanagaretnam, Kiridaran; Lobo, Gerald J.; … - In: Journal of financial stability 32 (2017), pp. 99-114

Persistent link: https://www.econbiz.de/10011877653

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

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

Impact of FDICIA Internal Controls on Bank Risk Taking

Jin, Justin Y. - 2013

The Federal Deposit Insurance Corporation Improvement Act (FDICIA) of 1991 was designed, among other things, to introduce risk-based deposit insurance, increase capital requirements, and improve banks' internal controls. Of particular interest in this study are the requirements for annual audit...

Persistent link: https://www.econbiz.de/10013076698

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

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

Effects of informal institutions on the relationship between accounting measures of risk and bank distress

Kanagaretnam, Kiridaran; Lee, Jimmy; Lim, Chee Yeow; … - In: Journal of international accounting research 16 (2017) 2, pp. 37-66

Persistent link: https://www.econbiz.de/10011781248

Discussion of effects of informal institutions on the relationship between accounting measures of risk and bank distress

Fiechter, Peter - In: Journal of international accounting research 16 (2017) 2, pp. 67-69

Persistent link: https://www.econbiz.de/10011781296

Is accounting enforcement related to risk-taking in the banking industry?

Dal Maso, Lorenzo; Kanagaretnam, Kiridaran; Lobo, Gerald J. - In: Journal of financial stability 49 (2020), pp. 1-15

Persistent link: https://www.econbiz.de/10012391886