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Corporate governance and earnings management at large U.S. bank holding companies

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Cited by:

  1. Sabur Mollah & Omar Farooque & Asma Mobarek & Philip Molyneux, 2019. "Bank Corporate Governance and Future Earnings Predictability," Journal of Financial Services Research, Springer;Western Finance Association, vol. 56(3), pages 369-394, December.
  2. García-Sánchez, Isabel-María & García-Meca, Emma & Cuadrado-Ballesteros, Beatriz, 2017. "Do financial experts on audit committees matter for bank insolvency risk-taking? The monitoring role of bank regulation and ethical policy," Journal of Business Research, Elsevier, vol. 76(C), pages 52-66.
  3. Rajat Deb, 2021. "YES Bank fiasco: a corporate governance failure," DECISION: Official Journal of the Indian Institute of Management Calcutta, Springer;Indian Institute of Management Calcutta, vol. 48(2), pages 181-190, June.
  4. Lassoued, Naima & Attia, Mouna Ben Rejeb & Sassi, Houda, 2018. "Earnings management in islamic and conventional banks: Does ownership structure matter? Evidence from the MENA region," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 30(C), pages 85-105.
  5. Roger C.Y. Chen & Shih‐Wei Hung, 2021. "Exploring the impact of corporate social responsibility on real earning management and discretionary accruals," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(1), pages 333-351, January.
  6. José Ignacio Jarne-Jarne & Susana Callao-Gastón & Miguel Marco-Fondevila & Fernando Llena-Macarulla, 2022. "The Impact of Organizational Culture on the Effectiveness of Corporate Governance to Control Earnings Management," JRFM, MDPI, vol. 15(9), pages 1-19, August.
  7. Mehmet Maksud Onal & John K. Ashton, 2021. "Is the Journey more Important than the Destination? EU Accession and Corporate Governance and Performance of Banks," Journal of Common Market Studies, Wiley Blackwell, vol. 59(6), pages 1516-1535, November.
  8. Avramidis, Panagiotis & Cabolis, Christos & Serfes, Konstantinos, 2018. "Bank size and market value: The role of direct monitoring and delegation costs," Journal of Banking & Finance, Elsevier, vol. 93(C), pages 127-138.
  9. Skała, Dorota, 2020. "Shareholder shocks and loan loss provisions in Central European banks," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 69(C).
  10. Hui-Wen Tang & Chong-Chuo Chang, 2015. "Does corporate governance affect the relationship between earnings management and firm performance? An endogenous switching regression model," Review of Quantitative Finance and Accounting, Springer, vol. 45(1), pages 33-58, July.
  11. Ding, Bin Yan & Wei, Feng, 2023. "Overlapping membership between risk management committee and audit committee and bank risk-taking: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 86(C).
  12. Ignacio Ferrero & Alejo José G. Sison, 2012. "A Survey on Virtue in Business and Management (1980-2011)," Faculty Working Papers 06/12, School of Economics and Business Administration, University of Navarra.
  13. Mary L. Z. Ma & Victor Song, 2016. "Discretionary Loan Loss Provisions and Systemic Risk in the Banking Industry," Accounting Perspectives, John Wiley & Sons, vol. 15(2), pages 89-130, June.
  14. Fatima Abdul Hamid & Chaabane Oussama Houssem Eddine & Abdullah Mohamed Ayedh & Abdelghani Echchabi, 2014. "Firms' Financial And Corporate Governance Characteristics Association With Earning Management Practices: A Meta-Analysis Approach," Economic Review: Journal of Economics and Business, University of Tuzla, Faculty of Economics, vol. 12(2), pages 49-72.
  15. Giuliano Iannotta & Simon H. Kwan, 2022. "The Impact Of Reserves Practices On Bank Opacity," Journal of Financial Management, Markets and Institutions (JFMMI), World Scientific Publishing Co. Pte. Ltd., vol. 10(01), pages 1-26, June.
  16. Marina Afzal, Muhammad Danish Habib, 2018. "Corporate Governance and Earnings Management: A Model and Empirical Investigation from Karachi Stock Exchange," Journal of Finance and Economics Research, Geist Science, Iqra University, Faculty of Business Administration, vol. 3(2), pages 51-67, October.
  17. Ahmed Zemzem & Oumeima Kacem, 2014. "Risk Management, Board Characteristics and Performance in the Tunisian Lending Institutions," International Journal of Finance & Banking Studies, Center for the Strategic Studies in Business and Finance, vol. 3(1), pages 186-200, January.
  18. Emilia Peni & Sami Vähämaa, 2012. "Did Good Corporate Governance Improve Bank Performance during the Financial Crisis?," Journal of Financial Services Research, Springer;Western Finance Association, vol. 41(1), pages 19-35, April.
  19. Liang, Qi & Xu, Pisun & Jiraporn, Pornsit, 2013. "Board characteristics and Chinese bank performance," Journal of Banking & Finance, Elsevier, vol. 37(8), pages 2953-2968.
  20. Balboa, Marina & López-Espinosa, Germán & Rubia, Antonio, 2013. "Nonlinear dynamics in discretionary accruals: An analysis of bank loan-loss provisions," Journal of Banking & Finance, Elsevier, vol. 37(12), pages 5186-5207.
  21. Fan, Yaoyao & Huang, Yichu & Jiang, Yuxiang & Liu, Frank Hong, 2020. "Watch out for bailout: TARP and bank earnings management," Journal of Financial Stability, Elsevier, vol. 51(C).
  22. Oumeima Kacem & Sana El Harbi, 2022. "Do risk governance and effective board affect bank performance? Evidence from large banks worldwide," Risk Management, Palgrave Macmillan, vol. 24(4), pages 461-483, December.
  23. Fan, Yaoyao & Jiang, Yuxiang & John, Kose & Liu, Frank Hong, 2021. "From watchdog to watchman: Do independent directors monitor a CEO of their own age?," Journal of Empirical Finance, Elsevier, vol. 61(C), pages 206-229.
  24. Modibbo Abubakar, 2016. "Effect Of Audit Quality And Corporate Governance On Real Activities Manipulation In Nigerian Banks," Proceedings of Economics and Finance Conferences 4206739, International Institute of Social and Economic Sciences.
  25. Ankur Shukla & N. Sivasankaran & Shilpee A Dasgupta, 2018. "Do Board Characteristics Impact the Market Performance of Indian Banks?," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 8(11), pages 1365-1383, November.
  26. Ahmed Bouteska, 2020. "Do Board Characteristics Affect Bank Performance? Evidence from the Eurozone," Journal of Asset Management, Palgrave Macmillan, vol. 21(6), pages 535-548, October.
  27. Wu, Yueh-Cheng & Wei Kiong Ting, Irene & Lu, Wen-Min & Nourani, Mohammad & Kweh, Qian Long, 2016. "The impact of earnings management on the performance of ASEAN banks," Economic Modelling, Elsevier, vol. 53(C), pages 156-165.
  28. Musumeci, Jim & Peterson, Mark, 2011. "BE/ME and E/P work better than ME/BE or P/E in regressions," Journal of Corporate Finance, Elsevier, vol. 17(5), pages 1272-1288.
  29. Pathan, Shams & Faff, Robert, 2013. "Does board structure in banks really affect their performance?," Journal of Banking & Finance, Elsevier, vol. 37(5), pages 1573-1589.
  30. Tang, Hui-Wen & Chen, Anlin, 2020. "How do market power and industry competition influence the effect of corporate governance on earnings management?," The Quarterly Review of Economics and Finance, Elsevier, vol. 78(C), pages 212-225.
  31. Baele, Lieven & De Bruyckere, Valerie & De Jonghe, Olivier & Vander Vennet, Rudi, 2014. "Do stock markets discipline US Bank Holding Companies: Just monitoring, or also influencing?," The North American Journal of Economics and Finance, Elsevier, vol. 29(C), pages 124-145.
  32. Stefanelli, Valeria & Matteo, Cotugno, 2010. "An Empirical Analysis on Board Monitoring Role and Loan Portfolio Quality Measurement in Banks," MPRA Paper 29766, University Library of Munich, Germany.
  33. Mohamed Samy El-Deeb & Lana Mohamed, 2024. "The moderating role of board gender diversity on the association between audit committee attributes and integrated reporting quality," Future Business Journal, Springer, vol. 10(1), pages 1-23, December.
  34. Fan, Yaoyao & Boateng, Agyenim & King, Timothy & MacRae, Claire, 2019. "Board-CEO friendship ties and firm value: Evidence from US firms," International Review of Financial Analysis, Elsevier, vol. 65(C).
  35. Fan, Yaoyao & Jiang, Yuxiang & Zhang, Xuezhi & Zhou, Yue, 2019. "Women on boards and bank earnings management: From zero to hero," Journal of Banking & Finance, Elsevier, vol. 107(C), pages 1-1.
  36. Yang, Hsin-Feng & Liu, Chih-Liang & Yeutien Chou, Ray, 2020. "Bank diversification and systemic risk," The Quarterly Review of Economics and Finance, Elsevier, vol. 77(C), pages 311-326.
  37. Peterson K. Ozili & Thankom G. Arun, 2023. "What drives bank income smoothing? Evidence from Africa," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(3), pages 274-295, September.
  38. Owen, Ann & Temesvary, Judit & Wei, Andrew, 2023. "Board of Directors’ Networks, Gender, and Firm Performance in a Male-Dominated Industry: Evidence from U.S. Banking," MPRA Paper 116811, University Library of Munich, Germany.
  39. Walter Gontarek & Yacine Belghitar, 2021. "CEO chairman controversy: evidence from the post financial crisis period," Review of Quantitative Finance and Accounting, Springer, vol. 56(2), pages 675-713, February.
  40. Dimitris K. Chronopoulos & Lemonia M. Rempoutsika & John O. S. Wilson, 2024. "Audit committee oversight and bank financial reporting quality," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 51(1-2), pages 657-687, January.
  41. Maadi Bakor Omar & Azhar B Abdul Rahman & Fathilatul Zakimi bin Abdul Hamid, 2018. "The Association between Corporate Governance and Disclosure of Audit Committee Characteristics: A Conceptual Model for the Saudi Listed Companies," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 8(3), pages 325-335, July.
  42. Irene M. Gordon & Karel Hrazdil & Johnny Jermias & Xin Li, 2021. "The Effect of Misalignment of CEO Personality and Corporate Governance Structures on Firm Performance," JRFM, MDPI, vol. 14(8), pages 1-20, August.
  43. Michael Greiner & Jing Sun, 2021. "How corporate social responsibility can incentivize top managers: A commitment to sustainability as an agency intervention," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(4), pages 1360-1375, July.
  44. Cousin, Jean-Gabriel & Dereeper, Sébastien & Essama Zoh, Gervais, 2024. "Impact of credit risk management on provisioning expectations: Evidence from U.S. banks during the subprime crisis," Finance Research Letters, Elsevier, vol. 62(PA).
  45. Nguyen Thi Hoa Hong & Nguyen Thai Anh & Nguyen Tran Viet Hoang & Do Nhat Minh, 2023. "Corporate governance, external financing, and earnings management: new evidence from an emerging market," Future Business Journal, Springer, vol. 9(1), pages 1-22, December.
  46. Elnahass, Marwa & Salama, Aly & Yusuf, Noora, 2022. "Earnings management and internal governance mechanisms: The role of religiosity," Research in International Business and Finance, Elsevier, vol. 59(C).
  47. Bouvatier, Vincent & Lepetit, Laetitia & Strobel, Frank, 2014. "Bank income smoothing, ownership concentration and the regulatory environment," Journal of Banking & Finance, Elsevier, vol. 41(C), pages 253-270.
  48. Amina Zgarni & Hassouna Fadhila & Moez El Gaied, 2018. "Audit Committee and Discretionary Loan Loss Provisions in Tunisian Commercial Banks," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(3), pages 169-169, February.
  49. Vander Vennet Rudi & De Jonghe Olivier & De Bruyckere Valerie & Baele Lieven, 2011. "Enhancing Bank Transparency: Risk Ineffciency as a Market Disciplining Mechanism," 2011 Meeting Papers 559, Society for Economic Dynamics.
  50. Jayati Sarkar & Subrata Sarkar, 2018. "Bank Ownership, Board Characteristics and Performance: Evidence from Commercial Banks in India," IJFS, MDPI, vol. 6(1), pages 1-30, February.
  51. Veliota Drakopoulou, 2016. "The Earnings Smoothing Management Philosophy of BHCs in the SFAS -133 Framework," Accounting and Finance Research, Sciedu Press, vol. 5(3), pages 1-64, August.
  52. Fernandes, Marcelo & Igan, Deniz & Pinheiro, Marcelo, 2020. "March madness in Wall Street: (What) does the market learn from stress tests?," Journal of Banking & Finance, Elsevier, vol. 112(C).
  53. Balachandran, Balasingham & Faff, Robert, 2015. "Corporate governance, firm value and risk: Past, present, and future," Pacific-Basin Finance Journal, Elsevier, vol. 35(PA), pages 1-12.
  54. Dung Viet Tran & M. Kabir Hassan & Reza Houston, 2020. "Discretionary loan loss provision behavior in the US banking industry," Review of Quantitative Finance and Accounting, Springer, vol. 55(2), pages 605-645, August.
  55. Lee, Chien-Chiang & Wang, Yurong & Zhang, Xiaoming, 2023. "Corporate governance and systemic risk: Evidence from Chinese-listed banks," International Review of Economics & Finance, Elsevier, vol. 87(C), pages 180-202.
  56. Avramidis, Panagiotis & Cabolis, Christos & Serfes, Konstantinos, 2016. "Does one bank size fit all? The role of diversification and monitoring," School of Economics Working Paper Series 2016-7, LeBow College of Business, Drexel University, revised 17 Oct 2016.
  57. Greco, Giulio, 2012. "Ownership structures, corporate governance and earnings management in the European Oil Industry," MPRA Paper 37198, University Library of Munich, Germany.
  58. Hsin, Chin-Wen & Chang, Feng-Yi & Shiah-Hou, Shin-Rong, 2024. "Performance of financial hedging and earnings management under diverse corporate information quality," International Review of Economics & Finance, Elsevier, vol. 91(C), pages 782-810.
  59. repec:hal:wpaper:hal-00916674 is not listed on IDEAS
  60. Achraf Haddad & Anis El Ammari & Abdelfattah Bouri, 2021. "Impact of Audit Committee Quality on the Financial Performance of Conventional and Islamic Banks," JRFM, MDPI, vol. 14(4), pages 1-24, April.
  61. Jiang Cheng & J. David Cummins & Tzuting Lin, 2021. "Earnings management surrounding forced CEO turnover: evidence from the U.S. property-casualty insurance industry," Review of Quantitative Finance and Accounting, Springer, vol. 56(3), pages 819-847, April.
  62. Fung, Simon Y.K. & Goodwin, John, 2013. "Short-term debt maturity, monitoring and accruals-based earnings management," Journal of Contemporary Accounting and Economics, Elsevier, vol. 9(1), pages 67-82.
  63. Battaglia, Francesca & Gallo, Angela, 2017. "Strong boards, ownership concentration and EU banks’ systemic risk-taking: Evidence from the financial crisis," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 46(C), pages 128-146.
  64. Jimi Siekkinen, 2017. "Board characteristics and the value relevance of fair values," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 21(2), pages 435-471, June.
  65. Deepa Mangala & Neha Singla, 2021. "Quality of Reported Earnings: An Empirical Study of Indian Banking Industry," Vision, , vol. 25(2), pages 159-167, June.
  66. Safarzadeh Bandari , Mohammad Hosein & Jafarimanesh , Ibrahim, 2019. "Examination of Loan Loss provision Model of Iranian Banks from Managerial Discretion Perspective," Journal of Money and Economy, Monetary and Banking Research Institute, Central Bank of the Islamic Republic of Iran, vol. 14(2), pages 255-276, April.
  67. zhang, zhichao & Xie, Li & lu, xiangyun & zhang, zhuang, 2014. "Determinants of financial distress in u.s. large bank holding companies," MPRA Paper 53545, University Library of Munich, Germany.
  68. Jean J. Chen & Haitao Zhang, 2014. "The Impact of the Corporate Governance Code on Earnings Management – Evidence from Chinese Listed Companies," European Financial Management, European Financial Management Association, vol. 20(3), pages 596-632, June.
  69. Mehdi Bouras & Mohamed Imen Gallali, 2017. "Earnings Management, Equity-based Compensation, Economic Conjuncture and Governance Mechanisms: A Comparative Study between France and the United States," International Journal of Economics and Financial Issues, Econjournals, vol. 7(2), pages 585-600.
  70. Fan, Yaoyao & Boateng, Agyenim & Ly, Kim Cuong & Jiang, Yuxiang, 2021. "Are bonds blind? Board-CEO social networks and firm risk," Journal of Corporate Finance, Elsevier, vol. 68(C).
  71. Fang, Hao & Lee, Jen-Sin & Chung, Chien-Ping & Lee, Yen-Hsien & Wang, Wen-Hao, 2020. "Effect of CEO power and board strength on bank performance in China," Journal of Asian Economics, Elsevier, vol. 69(C).
  72. Lo, Agnes W.Y. & Wong, Raymond M.K. & Firth, Michael, 2010. "Can corporate governance deter management from manipulating earnings? Evidence from related-party sales transactions in China," Journal of Corporate Finance, Elsevier, vol. 16(2), pages 225-235, April.
  73. Brogi, Marina & Lagasio, Valentina, 2022. "Better safe than sorry. Bank corporate governance, risk-taking, and performance," Finance Research Letters, Elsevier, vol. 44(C).
  74. Hung, Chi-Hsiou D. & Jiang, Yuxiang & Liu, Frank Hong & Tu, Hong, 2018. "Competition or manipulation? An empirical evidence of determinants of the earnings persistence of the U.S. banks," Journal of Banking & Finance, Elsevier, vol. 88(C), pages 442-454.
  75. Nooraisah Katmon & Omar Al Farooque, 2017. "Exploring the Impact of Internal Corporate Governance on the Relation Between Disclosure Quality and Earnings Management in the UK Listed Companies," Journal of Business Ethics, Springer, vol. 142(2), pages 345-367, May.
  76. El Diri, Malek & King, Timothy & Spokeviciute, Laima & Williams, Jonathan, 2021. "Hands in the cookie jar: Exploiting loan loss provisions under bank financial distress," Economics Letters, Elsevier, vol. 209(C).
  77. Hou, Xiaohui & Wang, Bo & Lian, Jiale & Li, Wanli, 2021. "Bank executive pay limits and discretionary loan loss provisions: Evidence from China," Research in International Business and Finance, Elsevier, vol. 58(C).
  78. Ben-Hassoun, Amira & Aloui, Chaker & Ben-Nasr, Hamdi, 2018. "Demand for audit quality in newly privatized firms in MENA region: Role of internal corporate governance mechanisms audit," Research in International Business and Finance, Elsevier, vol. 45(C), pages 334-348.
  79. Nengqi Pan & Millicent Chang & Xiaofei Pan, 2024. "Career concerns and earnings management in government‐owned banks," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(1), pages 475-506, March.
  80. Chung-Hua Shen & Yu-Li Huang, 2013. "Effects of earnings management on bank cost of debt," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(1), pages 265-300, March.
  81. Abdelsalam, Omneya & Dimitropoulos, Panagiotis & Elnahass, Marwa & Leventis, Stergios, 2016. "Earnings management behaviors under different monitoring mechanisms: The case of Islamic and conventional banks," Journal of Economic Behavior & Organization, Elsevier, vol. 132(S), pages 155-173.
  82. Cristiano Machado Costa & José Mauro Madeiros Velôso Soares, 2022. "Standard Jones and Modified Jones: An Earnings Management Tutorial," RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração, vol. 26(2), pages 200305-2003.
  83. Beatty, Anne & Liao, Scott, 2014. "Financial accounting in the banking industry: A review of the empirical literature," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 339-383.
  84. Rebel A. Cole & Travis Davidson & Hongxia Wang, 2021. "Why do bank holding companies purchase bank-owned life insurance?," Review of Quantitative Finance and Accounting, Springer, vol. 57(1), pages 29-59, July.
  85. Ahmad Ibrahim Karajeh & Mohd Yussoff B. Ibrahim, 2017. "Impact of Audit Committee on the Association Between Financial Reporting Quality and Shareholder Value," International Journal of Economics and Financial Issues, Econjournals, vol. 7(3), pages 14-19.
  86. Zainuldin, Mohd Haniff & Lui, Tze Kiat, 2020. "Earnings management in financial institutions: A comparative study of Islamic banks and conventional banks in emerging markets," Pacific-Basin Finance Journal, Elsevier, vol. 62(C).
  87. Majeed, Muhammad Ansar & Yan, Chao & Zhong, Huijie, 2022. "Do firms manipulate earnings after winning public-private partnership bids? Evidence from China," Emerging Markets Review, Elsevier, vol. 51(PB).
  88. Geofry Areneke & Abongeh A. Tunyi, 2022. "Chairperson and CEO foreignness and CG quality of emerging markets MNCs: Moderating role of international board interlocks," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 27(3), pages 3071-3092, July.
  89. Alin Marius ANDRIEȘ & Bogdan CAPRARU & Antonio MINGUEZ-VERA & Simona NISTOR, 2024. "Gender Diversity on Boards and Bank Efficiency Across Emerging Europe," Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 0(3), pages 24-64, October.
  90. Zhijun Lin & Ming Liu & Carlos Noronha, 2016. "The Impact of Corporate Governance on Informative Earnings Management in the Chinese Market," Abacus, Accounting Foundation, University of Sydney, vol. 52(3), pages 568-609, September.
  91. Alharbi, Samar S. & Atawnah, Nader & Ali, Muhammad Jahangir & Eshraghi, Arman, 2023. "Gambling culture and earnings management: A novel perspective," International Review of Economics & Finance, Elsevier, vol. 86(C), pages 520-539.
  92. Muhammad Shaique & Fei Guo & Ruqia Shaikh & Shahbaz Khan & Muhammad Usman, 2017. "Role of Social Relations of Outside Directors with CEO in Earnings Management," IJFS, MDPI, vol. 5(4), pages 1-14, December.
  93. Santoso, Muhammad Rifky & Bukit, Rina Br, 2019. "The determinant factors of automotive industry investment decision in Indonesia," MPRA Paper 95518, University Library of Munich, Germany.
  94. Achraf Haddad, 2022. "Effect of board quality on the financial performance of conventional and Islamic banks: international comparative study after the Subprime crisis," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, vol. 13(2), pages 399-449, June.
  95. A.J. Omoolorun & T.O. Abilogun, 2017. "Fraud Free Financial Report: A Conceptual Review," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(4), pages 83-94, October.
  96. Lartey, Theophilus & James, Gregory A. & Danso, Albert & Boateng, Agyenim, 2022. "Bank business models, failure risk and earnings opacity: A short- versus long-term perspective," International Review of Financial Analysis, Elsevier, vol. 80(C).
  97. Zhukun Lou & Mingran Li & Yuan George Shan & Ailin Ye, 2024. "Does corporate digitalisation moderate real earnings management?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(4), pages 4157-4196, December.
  98. Zhi‐Yuan Feng & Hua‐Wei Huang, 2021. "Corporate governance and earnings management: A quantile regression approach," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(4), pages 5056-5072, October.
  99. Oleg Deev & Nino Khazalia, 2017. "Corporate Governance, Social Responsibility and Financial Performance of European Insurers," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 65(6), pages 1873-1888.
  100. Zagorchev, Andrey & Gao, Lei, 2015. "Corporate governance and performance of financial institutions," Journal of Economics and Business, Elsevier, vol. 82(C), pages 17-41.
  101. Lee, Shih-Cheng & Lin, Chien-Ting, 2010. "An accounting-based valuation approach to valuing corporate governance in Taiwan," Journal of Contemporary Accounting and Economics, Elsevier, vol. 6(2), pages 47-60.
  102. Amina Zgarni & Hassouna Fedhila, 2018. "Regulation and Banking Performance in Liberalization Context," International Journal of Economics and Financial Issues, Econjournals, vol. 8(2), pages 137-147.
  103. Andry Priharta & Nur Asni Gani & Jaharuddin Jaharuddin & Rony Edward Utama, 2022. "Corporate Governance, Audit Quality, Firm Size and Leverage: Their Effect on Earnings Management," Technium Social Sciences Journal, Technium Science, vol. 38(1), pages 478-484, December.
  104. Yasser Eliwa & Ahmed Aboud & Ahmed Saleh, 2023. "Board gender diversity and ESG decoupling: Does religiosity matter?," Business Strategy and the Environment, Wiley Blackwell, vol. 32(7), pages 4046-4067, November.
  105. Salem, Rami & Usman, Muhammad & Ezeani, Ernest, 2021. "Loan loss provisions and audit quality: Evidence from MENA Islamic and conventional banks," The Quarterly Review of Economics and Finance, Elsevier, vol. 79(C), pages 345-359.
  106. Gang Bai & Qiurong Yang & Elyas Elyasiani, 2022. "Managerial Risk-Taking Incentives and Bank Earnings Management: Evidence from FAS 123R," Sustainability, MDPI, vol. 14(21), pages 1-21, October.
  107. Miller, Steve M. & Moussawi, Rabih & Wang, Bin & Yang, Tina, 2021. "Institutional investors and bank governance: An international analysis of bank earnings management," Journal of Corporate Finance, Elsevier, vol. 70(C).
  108. Emmanuel Chuke Nwude & Musa Sani Zakirai & Comfort Amaka Nwude, 2023. "Ownership Structure and Bank Performance in Emerging Market Economy: Evidence From Nigerian Listed Deposit Money Banks," SAGE Open, , vol. 13(4), pages 21582440231, December.
  109. Kaodui Li & Yusheng Kong & Sampson Agyapong Atuahene & Geoffrey Bentum-Micah & Michael Kwakye Agyapong, 2020. "Corporate Governance and Banking Stability: The Case of Universal Banks in Ghana," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(Special 1), pages 325-352.
  110. Vo, Nguyen Ngoc Thao & Nguyen, Thai Vu Hong & Phan, Duc Hong Thi, 2022. "Earnings management and bank risk-taking behavior in Asia-Pacific region," Research in International Business and Finance, Elsevier, vol. 63(C).
  111. Grougiou, Vassiliki & Leventis, Stergios & Dedoulis, Emmanouil & Owusu-Ansah, Stephen, 2014. "Corporate social responsibility and earnings management in U.S. banks," Accounting forum, Elsevier, vol. 38(3), pages 155-169.
  112. Garel, Alexandre & Martín-Flores, José M. & Petit-Romec, Arthur, 2020. "Stock market listing and the persistence of bank performance across crises," Journal of Banking & Finance, Elsevier, vol. 118(C).
  113. Wang, Jinbo & Ran, Maosheng & Huang, Qing & Li, Wanli, 2022. "Nationalization of private enterprises and default risk: Evidence from mixed-ownership reform in China," Economic Analysis and Policy, Elsevier, vol. 76(C), pages 534-553.
  114. Balla, Eliana & Rose, Morgan J., 2015. "Loan loss provisions, accounting constraints, and bank ownership structure," Journal of Economics and Business, Elsevier, vol. 78(C), pages 92-117.
  115. Bian, Wenlong & Ji, Yang & Wang, Peng, 2021. "Political connections and banks' credit smoothing behavior: Incentives and costs," Pacific-Basin Finance Journal, Elsevier, vol. 68(C).
  116. Muhammad Haris & Hongxing Yao & Gulzara Tariq & Hafiz Mustansar Javaid & Qurat Ul Ain, 2019. "Corporate Governance, Political Connections, and Bank Performance," IJFS, MDPI, vol. 7(4), pages 1-37, October.
  117. Laetitia Lepetit & Céline Meslier-Crouzille & Leo Indra Wardhana, 2015. "Do Asymmetric Information and Ownership Structure Matter for Dividend Payout Decisions? Evidence from European Banks," Working Papers hal-01186722, HAL.
  118. Sumani Sumani, 2019. "The Structure of Good Corporate Governance and Financial Indicators as Predictor of Financial Distress in Mining Sector Company in Indonesia," Research in Business and Management, Macrothink Institute, vol. 6(1), pages 1-12, February.
  119. Nooraisah Katmon & Omar Al-Farooque, 2019. "The Reciprocal Relationship Between Earnings Management, Disclosure Quality and Board Independence: UK Evidence," Research in World Economy, Research in World Economy, Sciedu Press, vol. 10(5), pages 63-80, December.
  120. Mijoo Lee & In Tae Hwang, 2019. "The Effect of the Compensation System on Earnings Management and Sustainability: Evidence from Korea Banks," Sustainability, MDPI, vol. 11(11), pages 1-24, June.
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