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Taiwanese Banking Earnings Management

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  • Chun-Ying Chen
  • Chun-An Li

Abstract

This article tries to explore earnings management of Taiwanese banking industry. It adjusts the Shen (2008) Model to measure loan loss provision earnings management of banks, and following Jones Model (1991) and Dechow Model (1995) reclassifies non-discretionary and discretionary items to detect accrued earnings management of banks. The empirical results show that banks downward earnings are different to pre-reclassifying discretionary earnings management, and banks employ loan loss provision earnings management upward earnings. Furthermore, different research purposes may adopt different measures to measure the degree of Taiwanese banking industry earnings management.

Suggested Citation

  • Chun-Ying Chen & Chun-An Li, 2016. "Taiwanese Banking Earnings Management," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 6(4), pages 1-5.
    • Handle: RePEc:spt:apfiba:v:6:y:2016:i:4:f:6_4_5
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    1. Volk, Rebekka & Hübner, Felix & Hünlich, Tobias & Schultmann, Frank, 2019. "The future of nuclear decommissioning – A worldwide market potential study," Energy Policy, Elsevier, vol. 124(C), pages 226-261.

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