IDEAS home Printed from https://ideas.repec.org/a/taf/apeclt/v25y2018i20p1463-1465.html
   My bibliography  Save this article

On the assessment of the performance in earnings management for the banking industry: the case of China’s banks

Author

Listed:
  • Chiu-Hui Wu
  • Cherng G. Ding
  • Cheng-Ying Wu

Abstract

Earnings management is popular in the banking industry. Earnings can be manipulated by discretionary loan loss provisions (DLLP). Analysing the trajectories of banks’ DLLP (i.e. their change in DLLP over time) is an effective way to assess the performance in earnings management for the banking industry, but seems not to have been addressed in the earnings management literature. In this study, we analyse the trajectories of DLLP with the yearly data from 2007 through 2012 for four types of banks in China. The results have indicated that state-owned banks, policy banks and city commercial banks seem to manage earnings well. Cautionary notes about bank risks are provided.

Suggested Citation

  • Chiu-Hui Wu & Cherng G. Ding & Cheng-Ying Wu, 2018. "On the assessment of the performance in earnings management for the banking industry: the case of China’s banks," Applied Economics Letters, Taylor & Francis Journals, vol. 25(20), pages 1463-1465, November.
    • Handle: RePEc:taf:apeclt:v:25:y:2018:i:20:p:1463-1465
    DOI: 10.1080/13504851.2018.1430310
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/13504851.2018.1430310
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/13504851.2018.1430310?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:apeclt:v:25:y:2018:i:20:p:1463-1465. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RAEL20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.