Earnings versus capital ratios management: role of bank types and SFAS 114
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- Bornemann, Sven & Kick, Thomas & Memmel, Christoph & Pfingsten, Andreas, 2012.
"Are banks using hidden reserves to beat earnings benchmarks? Evidence from Germany,"
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- Bornemann, Sven & Kick, Thomas & Pfingsten, Andreas & Schertler, Andrea, 2015. "Earnings baths by CEOs during turnovers: empirical evidence from German savings banks," Journal of Banking & Finance, Elsevier, vol. 53(C), pages 188-201.
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More about this item
KeywordsBanks; Earnings management; Capital management; Bank size; Bank risk; C21; G21; G28; M41; M48;
- C21 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Cross-Sectional Models; Spatial Models; Treatment Effect Models
- G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
- G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
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