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In the post-crisis period, our results also show evidence of additional regulatory scrutiny with a significant positive relation between liquidity and earnings management, which could indicate that less liquid banks are prevented from engaging in earnings management by regulators.
Abstract Using a sample of U. S. public and private banks, we examine the implications of banks' funding strategies for banks' earnings quality.
The results support the earnings management hypothesis – meaning that MENA banks have engaged in ...
This study examines the effect of leverage and liquidity on the behavior of earnings and capital management in U. S. commercial banks over the period from 1999 to 2013.
Our results provide significant evidence of capital and earnings management practices via loan loss provisions in conventional banks.
Our analysis indicates a nonlinear relationship between the bank size and earnings volatility of commercial and investment banks.
Our results should be informative to regulators, members of the banking industry, and academics interested in the earnings management behavior of banks.