Open Access
The effect of financial risks on the earnings response in Australian Bank Stocks.
Fan-fah Cheng,Annuar Nasir +1 more
TLDR
In this paper, the authors used the concept from earnings response literature and extended with banking risk management measures to find out whether the estimated financial risks have incremental content beyond earnings, which suggests the relevant of the credit exposure in the Australia banks using the latest data.Abstract:
Financial institutions are often treated differently from non-financial businesses. Therefore, this paper uses the concept from earnings response literature and extended with
the banking risk management measures to find out whether the estimated financial risks have incremental content beyond earnings. This new procedure discovers that Australia
investors priced the credit risk, which is measure by the provision for bad and doubtful debts, significantly in the earnings response valuation. This finding suggests the relevant of the credit exposure in the Australia banks using the latest data.read more
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Examining the relationship between corporate governance and bank performance in Bangladesh
TL;DR: In this article, the authors apply the Wilcoxon signed rank test to examine whether the introduction of the Code of Corporate Governance in Bangladesh has significantly promoted the improvement of corporate governance practices in Bangladeshi banks.
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The Effects of Materiality Threshold and Managersۥ Voluntary Incentives on Disclosure of Information in the Financial Statement of Companies Listed in Tehran Stock Exchange
TL;DR: In this paper, mandatory and voluntary incentives of disclosure, in the financial statement as a whole, have been tested in a sample of 98 companies active in Tehran stock exchange (TSE) and audited by Iran Auditing Organization (IAO).
References
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Journal ArticleDOI
Examining the relationship between corporate governance and bank performance in Bangladesh
TL;DR: In this article, the authors apply the Wilcoxon signed rank test to examine whether the introduction of the Code of Corporate Governance in Bangladesh has significantly promoted the improvement of corporate governance practices in Bangladeshi banks.
Journal Article
The Effects of Materiality Threshold and Managersۥ Voluntary Incentives on Disclosure of Information in the Financial Statement of Companies Listed in Tehran Stock Exchange
TL;DR: In this paper, mandatory and voluntary incentives of disclosure, in the financial statement as a whole, have been tested in a sample of 98 companies active in Tehran stock exchange (TSE) and audited by Iran Auditing Organization (IAO).
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