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Kiridaran Kanagaretnam

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Blog mentions

As found by EconAcademics.org, the blog aggregator for Economics research:
  1. Kiridaran Kanagaretnam & Stuart Mestelman & S. M. Khalid Nainar & Mohamed Shehata, 2012. "Trust and Reciprocity, Empowerment and Transparency," Department of Economics Working Papers 2012-12, McMaster University.

    Mentioned in:

    1. Weekly Roundup 193: A Curated Linkfest For The Smartest People On The Web!
      by Miguel in Simoleon Sense on 2012-11-22 00:53:28

Working papers

  1. Kiridaran Kanagaretnam & Stuart Mestelman & S. M. Khalid Nainar & Mohamed Shehata, 2013. "Transparency, Empowerment, Disempowerment and Trust in an Investment Environment," Department of Economics Working Papers 2013-09, McMaster University, revised Oct 2013.

    Cited by:

    1. Erlane K. Ghani & Nur Azrin Mat Tarmezi, 2016. "The Effect of Corporate Disclosure Guide on Information Disclosure among Malaysian Public Listed Companies," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 6(9), pages 362-376, September.
    2. Kanagaretnam, Kiridaran & Mestelman, Stuart & Nainar, S.M. Khalid & Shehata, Mohamed, 2014. "Transparency and empowerment in an investment environment," Journal of Business Research, Elsevier, vol. 67(9), pages 2030-2038.

  2. Kiridaran Kanagaretnam & Stuart Mestelman & S. M. Khalid Nainar & Mohamed Shehata, 2012. "Trust and Reciprocity, Empowerment and Transparency," Department of Economics Working Papers 2012-12, McMaster University.

    Cited by:

    1. Habib, Khandker M. Nurul & Swait, Joffre & Salem, Sarah, 2014. "Using repeated cross-sectional travel surveys to enhance forecasting robustness: Accounting for changing mode preferences," Transportation Research Part A: Policy and Practice, Elsevier, vol. 67(C), pages 110-126.

  3. Kiridaran Kanagaretnam & Stuart Mestelman & S.M.Khalid Nainar & Mohamed Shehata, 2009. "Trust and Reciprocity with Transparency and Repeated Interactions," Department of Economics Working Papers 2009-03, McMaster University.

    Cited by:

    1. Gomaa, Mohamed & Kanagaretnam, Kiridaran & Mestelman, Stuart & Shehata, Mohamed, 2015. "Exercising empowerment in an investment environment," Journal of Behavioral and Experimental Finance, Elsevier, vol. 7(C), pages 33-41.
    2. Shiv Ratan Agrawal & Divya Mittal, 2019. "How Does Transparency Complement Customer Satisfaction and Loyalty in the Restaurant Business?," Global Business Review, International Management Institute, vol. 20(6), pages 1423-1444, December.
    3. Kanagaretnam, Kiridaran & Mestelman, Stuart & Khalid Nainar, S.M. & Shehata, Mohamed, 2012. "The impact of empowering investors on trust and trustworthiness," Journal of Economic Psychology, Elsevier, vol. 33(3), pages 566-577.
    4. Appelbaum, Elie & Katz, Eliakim, 2022. "Bonding by guilt: A resolution of the finite horizon prisoners’ dilemma," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 100(C).
    5. Donkor, Emmanuel & Mbeche, Robert & Mithofer, Dagmar, 2021. "Relational contract decision of retailers in the grasshopper value chain in Uganda," 61st Annual Conference, Berlin, Germany, September 22-24, 2021 317078, German Association of Agricultural Economists (GEWISOLA).
    6. Tim Kraft & León Valdés & Yanchong Zheng, 2018. "Supply Chain Visibility and Social Responsibility: Investigating Consumers’ Behaviors and Motives," Manufacturing & Service Operations Management, INFORMS, vol. 20(4), pages 617-636, October.
    7. Kanagaretnam, Kiridaran & Mestelman, Stuart & Nainar, S.M. Khalid & Shehata, Mohamed, 2014. "Transparency and empowerment in an investment environment," Journal of Business Research, Elsevier, vol. 67(9), pages 2030-2038.
    8. Mittal, Divya & Agrawal, Shiv Ratan, 2016. "Price transparency reflects assurance and reliability," Journal of Retailing and Consumer Services, Elsevier, vol. 31(C), pages 43-51.
    9. Donkor, Emmanuel & Mbeche, Robert & Mithöfer, Dagmar, 2021. "Purchasing Behaviour and Relational Contract Decisions of Retailers in Grasshopper Value Chains in Uganda," 2021 Conference, August 17-31, 2021, Virtual 315105, International Association of Agricultural Economists.
    10. Tessa Haesevoets & David De Cremer & Leander De Schutter & Jack McGuire & Yu Yang & Xie Jian & Alain Van Hiel, 2021. "Transparency and Control in Email Communication: The More the Supervisor is Put in cc the Less Trust is Felt," Journal of Business Ethics, Springer, vol. 168(4), pages 733-753, February.

  4. Kiridaran Kanagaretnam & Stuart Mestelman & Khalid Nainar & Mohamed Shehata, 2009. "The Impact of Social Value Orientation and Risk Attitudes on Trust and Reciprocity," Department of Economics Working Papers 2008-06, McMaster University.

    Cited by:

    1. Anne Corcos & François Pannequin & Sacha Bourgeois-Gironde, 2012. "Aversions to trust," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) ijn_00734564, HAL.
    2. Kenta Tanaka & Keisaku Higashida & Arvin Vista & Anton Setyo Nugroho & Budi Muhamad Ruslan, 2016. "Do resource depletion experiences affect social cooperative preferences? Analysis using field experimental data on fishers in the Philippines and Indonesia," Discussion Paper Series 143, School of Economics, Kwansei Gakuin University, revised Jun 2016.
    3. Guido Friebel & Marie Lalanne & Bernard Richter & Paul Seabright & Peter Schwardmann, 2021. "Gender differences in social interactions," Post-Print hal-03231079, HAL.
    4. Kamas, Linda & Preston, Anne, 2012. "Distributive and reciprocal fairness: What can we learn from the heterogeneity of social preferences?," Journal of Economic Psychology, Elsevier, vol. 33(3), pages 538-553.
    5. Mentzakis, Emmanouil & Mestelman, Stuart, 2013. "Hypothetical bias in value orientations ring games," Economics Letters, Elsevier, vol. 120(3), pages 562-565.
    6. Al-Ississ, Mohamad & Bohnet, Iris, 2016. "Risk mitigation and trust: Experimental Evidence from Jordan and the United States," Journal of Economic Psychology, Elsevier, vol. 53(C), pages 83-98.
    7. Gomaa, Mohamed & Kanagaretnam, Kiridaran & Mestelman, Stuart & Shehata, Mohamed, 2015. "Exercising empowerment in an investment environment," Journal of Behavioral and Experimental Finance, Elsevier, vol. 7(C), pages 33-41.
    8. Kanagaretnam, Kiridaran & Mestelman, Stuart & Khalid Nainar, S.M. & Shehata, Mohamed, 2012. "The impact of empowering investors on trust and trustworthiness," Journal of Economic Psychology, Elsevier, vol. 33(3), pages 566-577.
    9. Stefan Ambec & Alexis Garapin & Laurent Muller & Bilel Rahali, 2019. "How institutions shape individual motives for efficiency and equity: Evidence from distribution experiments," Post-Print hal-02166822, HAL.
    10. Antonio Cabrales & Antonio M. Espín & Praveen Kujal & Stephen Rassenti, 2017. "Humans’ (incorrect) distrust of reflective decisions," Working Papers 17-05, Chapman University, Economic Science Institute.
    11. Anne Corcos & François Pannequin & Sacha Bourgeois-Gironde, 2012. "Is trust an ambiguous rather than a risky decision," Post-Print ijn_00734563, HAL.
    12. John D'Attoma & Clara Volintiru & Antoine Malezieux, 2018. "Gender, Social Value Orientation, and Tax Compliance," CESifo Working Paper Series 7372, CESifo.
    13. Loureiro, Sandra Maria Correia & Araújo, Cristiano Mineiro Branco de, 2014. "Luxury values and experience as drivers for consumers to recommend and pay more," Journal of Retailing and Consumer Services, Elsevier, vol. 21(3), pages 394-400.
    14. Hernán Bejarano & Joris Gillet & Ismael Rodriguez‐Lara, 2018. "Do Negative Random Shocks Affect Trust and Trustworthiness?," Southern Economic Journal, John Wiley & Sons, vol. 85(2), pages 563-579, October.
    15. Bejarano, Hernán & Gillet, Joris & Rodriguez-Lara, Ismael, 2021. "Trust and trustworthiness after negative random shocks," Journal of Economic Psychology, Elsevier, vol. 86(C).
    16. Becchetti, Leonardo & Castriota, Stefano & Conzo, Pierluigi, 2017. "Disaster, Aid, and Preferences: The Long-run Impact of the Tsunami on Giving in Sri Lanka," World Development, Elsevier, vol. 94(C), pages 157-173.
    17. Dittrich, Dennis Alexis Valin & Büchner, Susanne & Kulesz, Micaela Maria, 2014. "Dynamic Repeated Random Dictatorship and Gender Discrimination," MPRA Paper 54493, University Library of Munich, Germany.
    18. Kamas, Linda & Preston, Anne, 2015. "Can social preferences explain gender differences in economic behavior?," Journal of Economic Behavior & Organization, Elsevier, vol. 116(C), pages 525-539.
    19. Sacchetti, Silvia & Tortia, Ermanno, 2012. "The internal and external governance of cooperatives: the effective membership and consistency of value," AICCON Working Papers 111-2012, Associazione Italiana per la Cultura della Cooperazione e del Non Profit.
    20. Matthias Greiff & Kurt A. Ackermann & Ryan O. Murphy, 2018. "Playing a Game or Making a Decision? Methodological Issues in the Measurement of Distributional Preferences," Games, MDPI, vol. 9(4), pages 1-25, October.
    21. Kurt A. Ackermann & Jürgen Fleiß & Ryan O. Murphy, 2013. "Reciprocity as an individual difference," Working Paper Series, Social and Economic Sciences 2013-05, Faculty of Social and Economic Sciences, Karl-Franzens-University Graz.
    22. John Smith, 2012. "The endogenous nature of the measurement of social preferences," Mind & Society: Cognitive Studies in Economics and Social Sciences, Springer;Fondazione Rosselli, vol. 11(2), pages 235-256, December.
    23. Harvey, Michael & Reiche, B. Sebastian & Moeller, Miriam, 2011. "Developing effective global relationships through staffing with inpatriate managers: The role of interpersonal trust," Journal of International Management, Elsevier, vol. 17(2), pages 150-161, June.
    24. Pfaff, Alexander & Vélez, Maria Alejandra, 2012. "Efficiency and equity in negotiated resource transfers: Contributions and limitations of trust with limited contracts," Ecological Economics, Elsevier, vol. 74(C), pages 55-63.
    25. Ajayi,Kehinde & Das,Smita & Delavallade,Clara Anne & Ketema,Tigist Assefa & Rouanet,Lea Marie, 2022. "Gender Differences in Socio-Emotional Skills and Economic Outcomes : New Evidencefrom 17 African Countries," Policy Research Working Paper Series 10197, The World Bank.
    26. Shibly Shahrier & Koji Kotani & Tatsuyoshi Saijo, 2023. "Intergenerational sustainability dilemma and a potential resolution: Future ahead and back mechanism," Working Papers SDES-2023-7, Kochi University of Technology, School of Economics and Management, revised Oct 2023.
    27. Kanagaretnam, Kiridaran & Mestelman, Stuart & Nainar, S.M. Khalid & Shehata, Mohamed, 2014. "Transparency and empowerment in an investment environment," Journal of Business Research, Elsevier, vol. 67(9), pages 2030-2038.
    28. Bejarano, Hernan & Gillet, Joris & Lara, Ismael Rodríguez, 2021. "When the rich do (not) trust the (newly) rich: Experimental evidence on the effects of positive random shocks in the trust game," OSF Preprints wmejt, Center for Open Science.
    29. Berggren, Niclas & Bjørnskov, Christian, 2017. "The Market-Promoting and Market-Preserving Role of Social Trust in Reforms of Policies and Institutions," Working Paper Series 1152, Research Institute of Industrial Economics.
    30. Rachel Croson & Uri Gneezy, 2009. "Gender Differences in Preferences," Journal of Economic Literature, American Economic Association, vol. 47(2), pages 448-474, June.
    31. Kornhauser, Lewis & Lu, Yijia & Tontrup, Stephan, 2020. "Testing a fine is a price in the lab," International Review of Law and Economics, Elsevier, vol. 63(C).
    32. Rassenti, Stephen & Espin, Antonio M. & Kujal, Praveen, 2017. "Humans’ (incorrect) distrust of reflective decisions," CEPR Discussion Papers 11949, C.E.P.R. Discussion Papers.
    33. Wong, Amy & Lee, Marcus, 2022. "Building engagement in online brand communities: The effects of socially beneficial initiatives on collective social capital," Journal of Retailing and Consumer Services, Elsevier, vol. 65(C).
    34. Bejarano, Hernan & Gillet, Joris & Lara, Ismael Rodríguez, 2020. "Trust and trustworthiness after negative random shocks," SocArXiv p4tw2, Center for Open Science.
    35. Mohamed I. Gomaa & Stuart Mestelman & Mohamed Shehata, 2014. "Social Distance, Reputation, Risk Attitude, Value Orientation and Equity in Economic Exchanges," Department of Economics Working Papers 2014-07, McMaster University.
    36. Eddy Cardinaels & Huaxiang Yin, 2015. "Think Twice Before Going for Incentives: Social Norms and the Principal's Decision on Compensation Contracts," Journal of Accounting Research, Wiley Blackwell, vol. 53(5), pages 985-1015, December.
    37. Evans, Anthony M. & Athenstaedt, Ursula & Krueger, Joachim I., 2013. "The development of trust and altruism during childhood," Journal of Economic Psychology, Elsevier, vol. 36(C), pages 82-95.
    38. Fairley, Kim & Sanfey, Alan & Vyrastekova, Jana & Weitzel, Utz, 2012. "Social risk and ambiguity in the trust game," MPRA Paper 42302, University Library of Munich, Germany.
    39. van den Akker, Olmo R. & van Assen, Marcel A.L.M. & van Vugt, Mark & Wicherts, Jelte M., 2020. "Sex differences in trust and trustworthiness: A meta-analysis of the trust game and the gift-exchange game," Journal of Economic Psychology, Elsevier, vol. 81(C).

  5. Kiridaran Kanagaretnam & Stuart Mestelman & Khalid Nainar & Mohamed Shehata, 2006. "Trust, Reciprocity and the Roles of Sex, Value Orientation and Risk Attitudes in an Investment Game," Department of Economics Working Papers 2006-04, McMaster University.

    Cited by:

    1. Mohamed I. Gomaa & Stuart Mestelman & Mohamed Shehata, 2014. "Social Distance, Reputation, Risk Attitude, Value Orientation and Equity in Economic Exchanges," Department of Economics Working Papers 2014-07, McMaster University.

Articles

  1. Dal Maso, Lorenzo & Kanagaretnam, Kiridaran & Lobo, Gerald J. & Mazzi, Francesco, 2020. "Is accounting enforcement related to risk-taking in the banking industry?," Journal of Financial Stability, Elsevier, vol. 49(C).

    Cited by:

    1. Fard, Amirhossein & Javadi, Siamak & Kim, Incheol, 2020. "Environmental regulation and the cost of bank loans: International evidence," Journal of Financial Stability, Elsevier, vol. 51(C).

  2. Kiridaran Kanagaretnam & Xiangting Kong & Albert Tsang, 2020. "Home and foreign host country IFRS adoption and cross-delisting," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 51(6), pages 1008-1033, August.

    Cited by:

    1. Lorraine Eden & Charles F. Hermann & Stewart R. Miller, . "Evidence-based policymaking in a VUCA world," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
    2. Liuyang Ren & Xi Zhong & Liangyong Wan, 2022. "Defending the shell: differential effects of delisting pressure on R&D intensity and bribery expenditure," Review of Managerial Science, Springer, vol. 16(5), pages 1437-1470, July.
    3. Peter J Buckley & Surender Munjal & Ignacio Requejo, 2022. "How does offshore outsourcing of knowledge-intensive activities affect the exports and financial performance of emerging market firms?," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 53(9), pages 1971-1996, December.

  3. Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Liu, Yi & Liu, Ning, 2019. "Banks’ loan growth, loan quality, and social capital," Journal of Behavioral and Experimental Finance, Elsevier, vol. 21(C), pages 83-102.

    Cited by:

    1. Pilatin Abdulmuttalip & Hacıimamoğlu Tunahan, 2023. "The relationship between social capital and economic growth on a provincial and regional basis," Economics and Business Review, Sciendo, vol. 9(3), pages 153-180, October.
    2. Iftekhar Hasan & Krzysztof Jackowicz & Oskar Kowalewski & Łukasz Kozłowski, 2023. "Cultural values of parent bank board members and lending by foreign subsidiaries: The moderating role of personal traits," Post-Print hal-04127844, HAL.
    3. Jackowicz, Krzysztof & Kowalewski, Oskar & Kozłowski, Łukasz, 2022. "Foreign bank lending: The role of home country culture during prosperous and crisis periods," Journal of Multinational Financial Management, Elsevier, vol. 66(C).
    4. Kumar, Satish & Rao, Sandeep & Goyal, Kirti & Goyal, Nisha, 2022. "Journal of Behavioral and Experimental Finance: A bibliometric overview," Journal of Behavioral and Experimental Finance, Elsevier, vol. 34(C).
    5. Jin, Justin Y. & Kanagaretnam, Kiridaran & Wang, Wenting, 2020. "Societal trust and banks’ funding structure," Journal of Behavioral and Experimental Finance, Elsevier, vol. 27(C).
    6. Zheng, Chen & Cheung, Adrian Wai Kong & Cronje, Tom, 2022. "Social capital and bank liquidity hoarding," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 80(C).

  4. Mohamed Gomaa & Kiridaran Kanagaretnam & Stuart Mestelman & Mohamed Shehata, 2019. "Testing the Efficacy of Replacing the Incurred Credit Loss Model with the Expected Credit Loss Model," European Accounting Review, Taylor & Francis Journals, vol. 28(2), pages 309-334, March.

    Cited by:

    1. Xingtong Fang & Kaigang He & Beilei Mei & Jianfang Ye, 2023. "The Role of Auditing Firms in the Implementation of New Accounting Standards: Evidence from China," Abacus, Accounting Foundation, University of Sydney, vol. 59(2), pages 541-569, June.
    2. Mohamed Gomaa & Kiridaran Kanagaretnam & Stuart Mestelman & Mohamed Shehata, 2019. "Experimental Evidence on the Impact of Replacing the Incurred Credit Loss Model of Bank Loan Loss Provisions with the International or US Accounting Standards Boards’ Expected Credit Loss Models," Department of Economics Working Papers 2019-10, McMaster University.
    3. Ren, Meixu & Ke, Konglin & Yu, Xin & Zhao, Jinxuan, 2023. "Local governments' economic growth target pressure and bank loan loss provision: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 87(C), pages 1-14.
    4. Gomaa, Mohamed & Kanagaretnam, Kiridaran & Mestelman, Stuart & Shehata, Mohamed, 2021. "Test-bedding the new reporting standards for loan loss reserves," Journal of Economic Behavior & Organization, Elsevier, vol. 187(C), pages 225-245.
    5. Edgar Löw & Marc Erkelenz, 2022. "Long and Short‐term Investments by European Banks – Trends Since the IASB Published IFRS 9," Australian Accounting Review, CPA Australia, vol. 32(4), pages 440-459, December.

  5. Kanagaretnam, Kiridaran & Lobo, Gerald J. & Wang, Chong & Whalen, Dennis J., 2019. "Cross-Country Evidence on the Relationship between Societal Trust and Risk-Taking by Banks," Journal of Financial and Quantitative Analysis, Cambridge University Press, vol. 54(1), pages 275-301, February.

    Cited by:

    1. Zhang, Cheng & Ho, Kung-Cheng & Yan, Cheng & Gong, Yujing, 2023. "Societal trust and firm-level trust: Substitute or complement? An international evidence," International Review of Financial Analysis, Elsevier, vol. 86(C).
    2. Lesmeister, Simon & Limbach, Peter & Goergen, Marc, 2022. "Trust and monitoring," CFR Working Papers 18-02, University of Cologne, Centre for Financial Research (CFR), revised 2022.
    3. Fotios Pasiouras & Elie Bouri & David Roubaud & Emilios C. C Galariotis, 2020. "Culture and multiple firm-bank relationships: a matter of secrecy and trust?," Post-Print hal-02885812, HAL.
    4. Su, Kun & Wu, Ji & Lu, Yue, 2022. "With trust we innovate: Evidence from corporate R&D expenditure," Technological Forecasting and Social Change, Elsevier, vol. 182(C).
    5. Paul Brockman & Sadok El Ghoul & Omrane Guedhami & Ying Zheng, 2022. "Does social trust affect international contracting? Evidence from foreign bond covenants," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 53(6), pages 1011-1044, August.
    6. Duan, Yuejiao & El Ghoul, Sadok & Guedhami, Omrane & Li, Haoran & Li, Xinming, 2021. "Bank systemic risk around COVID-19: A cross-country analysis," Journal of Banking & Finance, Elsevier, vol. 133(C).
    7. Martin Kapons & Peter Kelly & Robert Stoumbos & Rafael Zambrana, 2023. "Dividends, trust, and firm value," Review of Accounting Studies, Springer, vol. 28(3), pages 1354-1387, September.
    8. Jennifer Kunz & Mathias Heitz, 2021. "Banks’ risk culture and management control systems: A systematic literature review," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(4), pages 439-493, December.
    9. Hossain, Ashrafee & Hossain, Takdir & Jha, Anand & Mougoué, Mbodja, 2023. "Credit ratings and social capital," Journal of Corporate Finance, Elsevier, vol. 78(C).
    10. Duan, Yuejiao & Fan, Xiaoyun & Wang, Yu, 2022. "Economic policy uncertainty and bank systemic risk: A cross-country analysis," Pacific-Basin Finance Journal, Elsevier, vol. 75(C).
    11. Abubakr Saeed & Hammad Riaz, 2021. "Navigating through firm–environmental groups' relationships: The impact of societal trust on corporate environmental strategy," Business Strategy and the Environment, Wiley Blackwell, vol. 30(8), pages 3552-3568, December.
    12. Christina Nicolas & Amine Tarazi, 2019. "Disentangling the effect of Trust on Bank Lending," Working Papers hal-02384495, HAL.
    13. Sara De Masi & Kose John & Agnieszka Słomka-Gołębiowska & Piotr Urbanek, 2023. "Regulation and post-crisis pay disclosure strategies of banks," Review of Quantitative Finance and Accounting, Springer, vol. 61(4), pages 1243-1275, November.
    14. Dal Maso, Lorenzo & Kanagaretnam, Kiridaran & Lobo, Gerald J. & Mazzi, Francesco, 2020. "Is accounting enforcement related to risk-taking in the banking industry?," Journal of Financial Stability, Elsevier, vol. 49(C).
    15. Kiyoung Chang & Ying Li & Hyeongsop Shim, 2022. "Corporate social responsibility and credit rating around the world: The role of societal trust," The Financial Review, Eastern Finance Association, vol. 57(4), pages 863-891, November.
    16. Tao Sun, 2021. "Societal trust, risk avoidance and corporate risk taking: evidence from the global insurance industry," The Geneva Papers on Risk and Insurance - Issues and Practice, Palgrave Macmillan;The Geneva Association, vol. 46(4), pages 513-546, October.
    17. Pasiouras, Fotios & Samet, Anis, 2022. "Social capital and the cost of bank equity: Cross-country evidence," Journal of Banking & Finance, Elsevier, vol. 141(C).
    18. Jackowicz, Krzysztof & Kowalewski, Oskar & Kozłowski, Łukasz, 2022. "Foreign bank lending: The role of home country culture during prosperous and crisis periods," Journal of Multinational Financial Management, Elsevier, vol. 66(C).
    19. Hasan, Mostafa Monzur & Cheung, Adrian (Wai Kong) & Taylor, Grantley, 2020. "Financial statement comparability and bank risk-taking," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(3).
    20. Shen, Zhe & Sowah, Joseph Sowahfio & Dak-Adzaklo, Cephas Simon Peter & Li, Shan, 2023. "Competition laws and corporate risk-taking around the world," Pacific-Basin Finance Journal, Elsevier, vol. 80(C).
    21. Makrychoriti, Panagiota & Pasiouras, Fotios, 2021. "National culture and central bank transparency: Cross-country evidence," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 72(C).
    22. Abdelsalam, Omneya & Chantziaras, Antonios & Batten, Jonathan A. & Aysan, Ahmet Faruk, 2021. "Major shareholders’ trust and market risk: Substituting weak institutions with trust," Journal of Corporate Finance, Elsevier, vol. 66(C).
    23. Jungwon Min, 2020. "Does social trust slow down or speed up the transmission of COVID-19?," PLOS ONE, Public Library of Science, vol. 15(12), pages 1-19, December.
    24. Kanagaretnam, Kiridaran & Lee, Jimmy & Lim, Chee Yeow & Lobo, Gerald J., 2022. "Trusting the stock market: Further evidence from IPOs around the world," Journal of Banking & Finance, Elsevier, vol. 142(C).
    25. Shen, Zhe & Sowahfio Sowah, Joseph & Li, Shan, 2022. "Societal trust and corporate risk-taking: International evidence," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 76(C).
    26. Qian, Xianhang & Wu, Qian, 2021. "Local gambling preferences and bank risk–taking: Evidence from China," Economic Modelling, Elsevier, vol. 105(C).
    27. Wang, Yibo & Liu, Bai & Chan, Hing Kai & Zhang, Tiantian, 2023. "Who pays buyers for not disclosing supplier lists? Unlocking the relationship between supply chain transparency and trade credit," Journal of Business Research, Elsevier, vol. 155(PB).
    28. Ho, Kung-Cheng & Yen, Huang-Ping & Gu, Yan & Shi, Lisi, 2020. "Does societal trust make firms more trustworthy?," Emerging Markets Review, Elsevier, vol. 42(C).
    29. Gaganis, Chrysovalantis & Leledakis, George & Pasiouras, Fotios & Pyrgiotakis, Emmanouil, 2021. "National culture of secrecy and stock price synchronicity: Cross-country evidence," MPRA Paper 105432, University Library of Munich, Germany.
    30. Shi, Lisi & Ho, Kung-Cheng & Liu, Ming-Yu, 2023. "Does societal trust make managers more trustworthy?," International Review of Financial Analysis, Elsevier, vol. 86(C).

  6. Kiridaran Kanagaretnam & Zongfeng Xiu & Zejiang Zhou, 2019. "Does Culture Matter for Corporate Philanthropic Giving?," Emerging Markets Finance and Trade, Taylor & Francis Journals, vol. 55(10), pages 2365-2387, August.

    Cited by:

    1. Xiu, Zongfeng & Liu, Ran & Yin, Jingwei, 2022. "Confucian merchants culture, social movement and entrepreneurs’ political participation: evidence from China," International Review of Economics & Finance, Elsevier, vol. 80(C), pages 795-821.
    2. Xiu, Zongfeng & Liu, Ran & Feng, Pengshuo & Yin, Jingwei, 2023. "Does social culture matter for firms' access to trade credit? Evidence from China," Economic Modelling, Elsevier, vol. 119(C).
    3. Jyun‐Ying Fu, 2023. "Customer concentration and corporate charitable donations: Evidence from China," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 44(1), pages 545-561, January.

  7. Kiridaran Kanagaretnam & Jimmy Lee & Chee Yeow Lim & Gerald Lobo, 2018. "Societal trust and corporate tax avoidance," Review of Accounting Studies, Springer, vol. 23(4), pages 1588-1628, December.

    Cited by:

    1. Dong, Qingkai & Raghunandan, Aneesh & Rajgopal, Shivaram, 2023. "When do firms deliver on the jobs they promise in return for state aid?," LSE Research Online Documents on Economics 120058, London School of Economics and Political Science, LSE Library.
    2. Zhang, Cheng & Ho, Kung-Cheng & Yan, Cheng & Gong, Yujing, 2023. "Societal trust and firm-level trust: Substitute or complement? An international evidence," International Review of Financial Analysis, Elsevier, vol. 86(C).
    3. Fang, Yiwei & Fiordelisi, Franco & Hasan, Iftekhar & Leung, Woon Sau & Wong, Gabriel, 2023. "Corporate culture and firm value: Evidence from crisis," Journal of Banking & Finance, Elsevier, vol. 146(C).
    4. Zhu, Jun & Ho, Kung-Cheng & Luo, Sijia & Peng, Langchuan, 2023. "Pandemic and tax avoidance: Cross-country evidence," Economic Modelling, Elsevier, vol. 124(C).
    5. Qin, Wei & Liang, Quanxi & Jiao, Yan & Lu, Meiting & Shan, Yaowen, 2022. "Social trust and dividend payouts: Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 72(C).
    6. Tran Phuong, Thao & Le, Anh-Tuan & Ouyang, Puman, 2022. "Board tenure diversity and investment efficiency: A global analysis," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 81(C).
    7. Baoyin Qiu & Haohan Ren & Jingjing Zuo & Bo Cheng, 2023. "Social Trust and Female Board Representation: Evidence from China," Journal of Business Ethics, Springer, vol. 188(1), pages 187-204, November.
    8. Martin Kapons & Peter Kelly & Robert Stoumbos & Rafael Zambrana, 2023. "Dividends, trust, and firm value," Review of Accounting Studies, Springer, vol. 28(3), pages 1354-1387, September.
    9. Kong, Dongmin & Zhao, Ying & Liu, Shasha, 2021. "Trust and innovation: Evidence from CEOs' early-life experience," Journal of Corporate Finance, Elsevier, vol. 69(C).
    10. Shi, Xin & Hou, Jingru & Gu, Qiankun, 2023. "In-laws’ involvement in management and tax avoidance: Evidence from family firms in China," Finance Research Letters, Elsevier, vol. 53(C).
    11. Zadeh, Mohammad Hendijani, 2023. "Stock liquidity and societal trust," Journal of Behavioral and Experimental Finance, Elsevier, vol. 37(C).
    12. El Ghoul, Sadok & Gong, Zhaoran (Jason) & Guedhami, Omrane & Hou, Fangfang & Tong, Wilson H.S., 2023. "Social trust and firm innovation," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 84(C).
    13. Athira, A. & Ramesh, Vishnu K., 2023. "COVID-19 and corporate tax avoidance: International evidence," International Business Review, Elsevier, vol. 32(4).
    14. Gu, Leilei & Liu, Zhongyang & Ma, Sichao & Wang, Hongyu, 2022. "Social trust and corporate financial asset holdings: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 82(C).
    15. Xiang, Junyi & Zhu, Ling & Kong, Dongmin, 2023. "Labor cost and corporate tax avoidance," Journal of Economic Behavior & Organization, Elsevier, vol. 205(C), pages 338-358.
    16. Zuo, Jingjing & Huang, Changqing & Qiu, Baoyin & Mai, Ruidong, 2023. "The construction of social credit system and corporate innovation: Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 81(C).
    17. Mansoor Afzali & Minna Martikainen, 2021. "Network centrality and value relevance of insider trading: Evidence from Europe," The Financial Review, Eastern Finance Association, vol. 56(4), pages 793-819, November.
    18. Akmalia M. Ariff & Khairul Anuar Kamarudin, 2019. "Institutional Quality, Tax Avoidance, and Analysts' Forecast: International Evidence," Capital Markets Review, Malaysian Finance Association, vol. 27(2), pages 15-35.
    19. Daniel CONSTANTIN & Marius Silviu CULEA & Nicoleta CRISTACHE, 2022. "Internal Managerial Control – Perspectives on Some Modern Methods of Reducing the Risk of Fraud in Public Administration," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 2, pages 27-35.
    20. Abdelsalam, Omneya & Chantziaras, Antonios & Batten, Jonathan A. & Aysan, Ahmet Faruk, 2021. "Major shareholders’ trust and market risk: Substituting weak institutions with trust," Journal of Corporate Finance, Elsevier, vol. 66(C).
    21. Lina Mao & Chongluan Lu & Guangfan Sun & Chunyan Zhang & Changwei Guo, 2024. "Regional culture and corporate finance: a literature review," Palgrave Communications, Palgrave Macmillan, vol. 11(1), pages 1-12, December.
    22. Kanagaretnam, Kiridaran & Lee, Jimmy & Lim, Chee Yeow & Lobo, Gerald J., 2022. "Trusting the stock market: Further evidence from IPOs around the world," Journal of Banking & Finance, Elsevier, vol. 142(C).
    23. Banerjee, Ritwik & Boly, Amadou & Gillanders, Robert, 2022. "Anti-tax evasion, anti-corruption and public good provision: An experimental analysis of policy spillovers," Journal of Economic Behavior & Organization, Elsevier, vol. 197(C), pages 179-194.
    24. Delis, Fotios & Economidou, Claire & Hasan, Iftekhar, 2022. "Democracy, Institutions, and International Profit-Shifting," MPRA Paper 111715, University Library of Munich, Germany.
    25. Afzali, Mansoor & Ҫolak, Gönül & Fu, Mengchuan, 2021. "Economic uncertainty and corruption: Evidence from public and private firms," Journal of Financial Stability, Elsevier, vol. 57(C).
    26. Kay Blaufus & Jakob Reineke & Ilko Trenn, 2023. "Perceived tax audit aggressiveness, tax control frameworks and tax planning: an empirical analysis," Journal of Business Economics, Springer, vol. 93(3), pages 509-557, April.
    27. Christofer Adrian & Mukesh Garg & Anh Viet Pham & Soon-Yeow Phang & Cameron Truong, 2023. "Do Natural Disasters Affect Corporate Tax Avoidance? The Case of Drought," Journal of Business Ethics, Springer, vol. 186(1), pages 105-135, August.
    28. Jin, Ming & Liu, Jinshan & Chen, Zhongfei, 2022. "Impacts of social trust on corporate leverage: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 77(C), pages 505-521.
    29. Cui, Xinghua & Xu, Ning & Yan, Xiangwu & Zhang, Wenjie, 2023. "How does social credit system constructions affect corporate carbon emissions? Empirical evidence from Chinese listed companies," Economics Letters, Elsevier, vol. 231(C).
    30. Okuyama, Akihiro & TSUGAWA, Shuichi & Matsunaga, Chiaki & Managi, Shunsuke, 2021. "Can tax payments complement high environmental, social, and governance reputational risk?," MPRA Paper 110464, University Library of Munich, Germany.
    31. Shi, Lisi & Ho, Kung-Cheng & Liu, Ming-Yu, 2023. "Does societal trust make managers more trustworthy?," International Review of Financial Analysis, Elsevier, vol. 86(C).

  8. Kiridaran Kanagaretnam & Jimmy Lee & Chee Yeow Lim & Gerald J. Lobo, 2018. "Cross-Country Evidence on the Role of Independent Media in Constraining Corporate Tax Aggressiveness," Journal of Business Ethics, Springer, vol. 150(3), pages 879-902, July.

    Cited by:

    1. Zhu, Jun & Ho, Kung-Cheng & Luo, Sijia & Peng, Langchuan, 2023. "Pandemic and tax avoidance: Cross-country evidence," Economic Modelling, Elsevier, vol. 124(C).
    2. Anesa, Mattia & Gillespie, Nicole & Spee, A. Paul & Sadiq, Kerrie, 2019. "The legitimation of corporate tax minimization," Accounting, Organizations and Society, Elsevier, vol. 75(C), pages 17-39.
    3. Luca Menicacci & Lorenzo Simoni, 2024. "Negative media coverage of ESG issues and corporate tax avoidance," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 15(7), pages 1-33, February.
    4. Xi Zhong & Liuyang Ren & Ge Ren, 2023. "Performance shortfall, institutional logic and firms’ tax avoidance," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 13(4), pages 855-886, December.
    5. Binhadab, Nouf & Breen, Michael & Gillanders, Robert, 2021. "Press freedom and corruption in business-state interactions," Economic Systems, Elsevier, vol. 45(4).
    6. Athira, A. & Ramesh, Vishnu K., 2023. "COVID-19 and corporate tax avoidance: International evidence," International Business Review, Elsevier, vol. 32(4).
    7. Trang Nguyen, 2021. "Freedom of the press and corporate misconduct," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(9-10), pages 1668-1710, October.
    8. Päivi Karhunen & Svetlana Ledyaeva & Keith D. Brouthers, 2022. "Capital Round-Tripping: Determinants of Emerging Market Firm Investments into Offshore Financial Centers and Their Ethical Implications," Journal of Business Ethics, Springer, vol. 181(1), pages 117-137, November.
    9. Fangjun Wang & Shuolei Xu & Junqin Sun & Charles P. Cullinan, 2020. "Corporate Tax Avoidance: A Literature Review And Research Agenda," Journal of Economic Surveys, Wiley Blackwell, vol. 34(4), pages 793-811, September.
    10. Benkraiem, Ramzi & Uyar, Ali & Kilic, Merve & Schneider, Friedrich, 2021. "Ethical behavior, auditing strength, and tax evasion: A worldwide perspective," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
    11. Ziliang Deng & Jiayan Yan & Pei Sun, 2020. "Political Status and Tax Haven Investment of Emerging Market Firms: Evidence from China," Journal of Business Ethics, Springer, vol. 165(3), pages 469-488, September.
    12. C. S. Agnes Cheng & Jaehyeon Kim & Mooweon Rhee & Jian Zhou, 2022. "Time Orientation in Languages and Tax Avoidance," Journal of Business Ethics, Springer, vol. 180(2), pages 625-650, October.
    13. Junjian Gu, 2022. "Country Portfolio and Taxation: Evidence from Japan," Journal of Business Ethics, Springer, vol. 175(3), pages 583-607, January.
    14. Binhadab, Nouf & Breen, Michael & Gillanders, Robert, 2018. "The Role of a Free Press in Combating Business Corruption," MPRA Paper 88954, University Library of Munich, Germany.
    15. Cronert, Axel, 2019. "Is regulatory compliance by employers possible without enforcement? Evidence from the Swedish labor market," Working Paper Series 2019:23, IFAU - Institute for Evaluation of Labour Market and Education Policy.

  9. Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Liu, Yi, 2018. "Banks' funding structure and earnings quality," International Review of Financial Analysis, Elsevier, vol. 59(C), pages 163-178.

    Cited by:

    1. Simona Galletta & Sebastiano Mazzù & Valeria Naciti & Carlo Vermiglio, 2021. "Sustainable development and financial institutions: Do banks' environmental policies influence customer deposits?," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 643-656, January.
    2. Di Fabio, Costanza & Ramassa, Paola & Quagli, Alberto, 2021. "Income smoothing in European banks: The contrasting effects of monitoring mechanisms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
    3. 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).

  10. Justin Jin & Kiridaran Kanagaretnam & Gerald J. Lobo, 2018. "Discretion in bank loan loss allowance, risk taking and earnings management," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(1), pages 171-193, March.

    Cited by:

    1. Tran, Arthur M. & Griffiths, Mark D. & Winters, Drew B., 2023. "Small bank managers are prudent: A Benford’s Law approach to analyzing loan loss allowances," Journal of Economics and Business, Elsevier, vol. 125.
    2. Akhtaruzzaman, Md & Chiah, Mardy & Docherty, Paul & Zhong, Angel, 2021. "Betting against bank profitability," Journal of Economic Behavior & Organization, Elsevier, vol. 192(C), pages 304-323.
    3. Anagnostopoulos, Yiannis & Husa, Kjetil A. & Noikokyris, Emmanouil, 2022. "A three-phase comparative efficiency analysis of US and EU banks," International Review of Economics & Finance, Elsevier, vol. 81(C), pages 113-127.
    4. Dal Maso, Lorenzo & Kanagaretnam, Kiridaran & Lobo, Gerald J. & Mazzi, Francesco, 2020. "Is accounting enforcement related to risk-taking in the banking industry?," Journal of Financial Stability, Elsevier, vol. 49(C).
    5. García Osma, Beatriz & Mora, Araceli & Porcuna-Enguix, Luis, 2019. "Prudential supervisors’ independence and income smoothing in European banks," Journal of Banking & Finance, Elsevier, vol. 102(C), pages 156-176.
    6. Chih‐Wei Wang & Jing‐Yu Peng, 2021. "The impact of internal and external factors on the relationship between information opacity and open‐market repurchases," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(3), pages 4085-4118, September.
    7. Qing L. Burke & Terry D. Warfield, 2021. "Bank interest rate risk management and valuation of earnings," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(3), pages 4287-4337, September.
    8. 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.
    9. Ozili, Peterson K, 2020. "Bank loan loss provisioning during election years: cross-country evidence," MPRA Paper 96639, University Library of Munich, Germany.
    10. 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).
    11. Roshanthi Dias, 2021. "Capital regulation and bank risk‐taking – new global evidence," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(1), pages 847-884, March.

  11. Kiridaran Kanagaretnam & Abdul-Rahman Khokhar & Amin Mawani, 2018. "Linking Societal Trust and CEO Compensation," Journal of Business Ethics, Springer, vol. 151(2), pages 295-317, August.

    Cited by:

    1. Xia, Changyuan & Chan, Kam C. & Cao, Chunfang & Tan, Youchao, 2021. "Generalized trust, personalized trust, and dynamics of capital structure: Evidence from China," China Economic Review, Elsevier, vol. 68(C).
    2. Abubakr Saeed & Hammad Riaz, 2021. "Navigating through firm–environmental groups' relationships: The impact of societal trust on corporate environmental strategy," Business Strategy and the Environment, Wiley Blackwell, vol. 30(8), pages 3552-3568, December.
    3. Julija Winschel & Martin Stawinoga, 2019. "Determinants and effects of sustainable CEO compensation: a structured literature review of empirical evidence," Management Review Quarterly, Springer, vol. 69(3), pages 265-328, September.
    4. Kanagaretnam, Kiridaran & Mawani, Amin & Shi, Guifeng & Zhou, Zejiang, 2020. "Impact of social capital on tone ambiguity in banks’ 10-K filings," Journal of Behavioral and Experimental Finance, Elsevier, vol. 28(C).
    5. Li, Guoxing & Yeh, Yin-Hua, 2023. "Western cultural influence on corporate innovation: Evidence from Chinese listed companies," Global Finance Journal, Elsevier, vol. 55(C).
    6. Le Luo & Qingliang Tang & Hanlu Fan & Jamie Ayers, 2023. "Corporate carbon assurance and the quality of carbon disclosure," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(1), pages 657-690, March.
    7. Xu, Xixiong & Duan, Lingling, 2023. "Confucianism and employee stock ownership plans: Evidence from Chinese listed firms," Economic Analysis and Policy, Elsevier, vol. 78(C), pages 859-872.

  12. Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Lobo, Gerald J. & Mathieu, Robert, 2017. "Social capital and bank stability," Journal of Financial Stability, Elsevier, vol. 32(C), pages 99-114.

    Cited by:

    1. Natasha Burns & Andrew Keithley & Kristina Minnick & Mia L. Rivolta, 2022. "When in Rome: Local social norms and income differences," The Financial Review, Eastern Finance Association, vol. 57(3), pages 457-484, August.
    2. Iftekhar Hasan & Krzysztof Jackowicz & Oskar Kowalewski & Łukasz Kozłowski, 2019. "The economic impact of changes in local bank presence," Post-Print hal-02499225, HAL.
    3. Chronopoulos, Dimitris K. & Wilson, John O.S. & Yilmaz, Muhammed H., 2023. "Regulatory oversight and bank risk," Journal of Financial Stability, Elsevier, vol. 64(C).
    4. Evžen Kočenda & Ichiro Iwasaki, 2022. "Bank survival around the world: A meta‐analytic review," Journal of Economic Surveys, Wiley Blackwell, vol. 36(1), pages 108-156, February.
    5. Hasan, Iftekhar & He, Qing & Lu, Haitian, 2020. "The impact of social capital on economic attitudes and outcomes," Journal of International Money and Finance, Elsevier, vol. 108(C).
    6. Hasan, Mostafa Monzur & Habib, Ahsan, 2020. "Social capital and payout policies," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(1).
    7. Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Liu, Yi & Liu, Ning, 2019. "Banks’ loan growth, loan quality, and social capital," Journal of Behavioral and Experimental Finance, Elsevier, vol. 21(C), pages 83-102.
    8. Ramzan, Muhammad & Amin, Muhammad & Abbas, Muhammad, 2021. "How does corporate social responsibility affect financial performance, financial stability, and financial inclusion in the banking sector? Evidence from Pakistan," Research in International Business and Finance, Elsevier, vol. 55(C).
    9. Hiep Ngoc Luu & Lan Thi Mai Nguyen & Kieu Trang Vu & Loan Quynh Thi Nguyen, 2023. "The impact of organizational culture on bank stability," Review of Quantitative Finance and Accounting, Springer, vol. 61(2), pages 501-533, August.
    10. Dal Maso, Lorenzo & Kanagaretnam, Kiridaran & Lobo, Gerald J. & Mazzi, Francesco, 2020. "Is accounting enforcement related to risk-taking in the banking industry?," Journal of Financial Stability, Elsevier, vol. 49(C).
    11. Hasan, Mostafa Monzur & Habib, Ahsan, 2019. "Social capital and trade credit," International Review of Financial Analysis, Elsevier, vol. 61(C), pages 158-174.
    12. Salim, Kinan & Disli, Mustafa & Ng, Adam & Dewandaru, Ginanjar & Nkoba, Malik Abdulrahman, 2023. "The impact of sustainable banking practices on bank stability," Renewable and Sustainable Energy Reviews, Elsevier, vol. 178(C).
    13. Marco Maria Mattei & Petya Platikanova, 2023. "Enhancing bank transparency: Financial reporting quality, fraudulent peers and social capital," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3419-3454, September.
    14. Pasiouras, Fotios & Samet, Anis, 2022. "Social capital and the cost of bank equity: Cross-country evidence," Journal of Banking & Finance, Elsevier, vol. 141(C).
    15. Cornett, Marcia Millon & Minnick, Kristina & Schorno, Patrick J. & Tehranian, Hassan, 2021. "Bank consumer relations and social capital," Journal of Banking & Finance, Elsevier, vol. 133(C).
    16. Kanagaretnam, Kiridaran & Mawani, Amin & Shi, Guifeng & Zhou, Zejiang, 2020. "Impact of social capital on tone ambiguity in banks’ 10-K filings," Journal of Behavioral and Experimental Finance, Elsevier, vol. 28(C).
    17. Jin, Justin Y. & Kanagaretnam, Kiridaran & Wang, Wenting, 2020. "Societal trust and banks’ funding structure," Journal of Behavioral and Experimental Finance, Elsevier, vol. 27(C).
    18. Afzali, Mansoor & Ҫolak, Gönül & Fu, Mengchuan, 2021. "Economic uncertainty and corruption: Evidence from public and private firms," Journal of Financial Stability, Elsevier, vol. 57(C).
    19. Zheng, Chen & Cheung, Adrian Wai Kong & Cronje, Tom, 2022. "Social capital and bank liquidity hoarding," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 80(C).
    20. Abdulmuttalip Pilatin & Hasan Ayaydın, 2022. "Social Capital Measurement in Turkiye: Creating an Index by Province," Journal of Economy Culture and Society, Istanbul University, Faculty of Economics, vol. 66(66), pages 235-259, December.
    21. Panta, Humnath, 2020. "Does social capital influence corporate risk-taking?," Journal of Behavioral and Experimental Finance, Elsevier, vol. 26(C).

  13. Kanagaretnam, Kiridaran & Zhang, Gaiyan & Zhang, Sanjian Bill, 2016. "CDS pricing and accounting disclosures: Evidence from U.S. bank holding corporations around the recent financial crisis," Journal of Financial Stability, Elsevier, vol. 22(C), pages 33-44.

    Cited by:

    1. Benito, Enrique & Banal-Estanol, Albert & Khametshin, Dmitry, 2017. "Asset encumbrance and bank risk: First evidence from public disclosures in Europe," CEPR Discussion Papers 12168, C.E.P.R. Discussion Papers.
    2. Sclip, Alex & Girardone, Claudia & Miani, Stefano, 2019. "Large EU banks’ capital and liquidity: Relationship and impact on credit default swap spreads," The British Accounting Review, Elsevier, vol. 51(4), pages 438-461.
    3. Zhang, Wenlong & Zhang, Gaiyan & Helwege, Jean, 2022. "Cross country linkages and transmission of sovereign risk: Evidence from China’s credit default swaps," Journal of Financial Stability, Elsevier, vol. 58(C).
    4. Benbouzid, Nadia & Mallick, Sushanta K. & Sousa, Ricardo M., 2017. "An international forensic perspective of the determinants of bank CDS spreads," Journal of Financial Stability, Elsevier, vol. 33(C), pages 60-70.
    5. Kanitsorn Terdpaopong & Robert C. Rickards & Penprapak Manapreechadeelert, 2020. "The 2011 floods’ impact on the Thai industrial estates’ financial stability: a ratio analysis with policy recommendations," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 22(3), pages 1991-2014, March.
    6. Bandyopadhyay, Satiprasad & Jha, Ranjini & Kennedy, Duane, 2017. "The effect of the US subprime crisis on Canadian banks," Advances in accounting, Elsevier, vol. 36(C), pages 58-74.
    7. Pereira, John & Sorwar, Ghulam & Nurullah, Mohamed, 2018. "What drives corporate CDS spreads? A comparison across US, UK and EU firms," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 56(C), pages 188-200.

  14. Gomaa, Mohamed & Kanagaretnam, Kiridaran & Mestelman, Stuart & Shehata, Mohamed, 2015. "Exercising empowerment in an investment environment," Journal of Behavioral and Experimental Finance, Elsevier, vol. 7(C), pages 33-41.

    Cited by:

    1. Salem, Razan, 2019. "Examining the investment behavior of Arab women in the stock market," Journal of Behavioral and Experimental Finance, Elsevier, vol. 22(C), pages 151-160.
    2. Suárez Sánchez, Ana & Krzemień, Alicja & Riesgo Fernández, Pedro & Iglesias Rodríguez, Francisco J. & Sánchez Lasheras, Fernando & de Cos Juez, F. Javier, 2015. "Investment in new tungsten mining projects," Resources Policy, Elsevier, vol. 46(P2), pages 177-190.
    3. Beltratti, Andrea & Paladino, Giovanna, 2015. "Bank leverage and profitability: Evidence from a sample of international banks," Review of Financial Economics, Elsevier, vol. 27(C), pages 46-57.
    4. Blicharska, Malgorzata & Smithers, Richard J. & Hedblom, Marcus & Hedenås, Henrik & Mikusiński, Grzegorz & Pedersen, Eja & Sandström, Per & Svensson, Johan, 2017. "Shades of grey challenge practical application of the cultural ecosystem services concept," Ecosystem Services, Elsevier, vol. 23(C), pages 55-70.
    5. Martin, Nigel & Rice, John, 2015. "Improving Australia's renewable energy project policy and planning: A multiple stakeholder analysis," Energy Policy, Elsevier, vol. 84(C), pages 128-141.
    6. Constantin-Marius APOSTOAIE, 2016. "Assessing National Environmental Performance In The Eastern Partnership Countries," EURINT, Centre for European Studies, Alexandru Ioan Cuza University, vol. 3, pages 149-168.
    7. Curran, Giorel, 2017. "Social licence, corporate social responsibility and coal seam gas: framing the new political dynamics of contestation," Energy Policy, Elsevier, vol. 101(C), pages 427-435.
    8. Auer, Benjamin R., 2016. "On time-varying predictability of emerging stock market returns," Emerging Markets Review, Elsevier, vol. 27(C), pages 1-13.
    9. Kuznetsov, Andrei & Dinwoodie, John & Gibbs, David & Sansom, Mark & Knowles, Harriet, 2015. "Towards a sustainability management system for smaller ports," Marine Policy, Elsevier, vol. 54(C), pages 59-68.

  15. Kanagaretnam, Kiridaran & Lobo, Gerald J. & Wang, Chong & Whalen, Dennis J., 2015. "Religiosity and risk-taking in international banking," Journal of Behavioral and Experimental Finance, Elsevier, vol. 7(C), pages 42-59.

    Cited by:

    1. Stephen E. Anderson & Jodine M. Burchell, 2021. "The Effects of Spirituality and Moral Intensity on Ethical Business Decisions: A Cross-Sectional Study," Journal of Business Ethics, Springer, vol. 168(1), pages 137-149, January.
    2. Saibal Ghosh, 2023. "Stability versus soundness: what matters for women central bank governors?," Economic Change and Restructuring, Springer, vol. 56(4), pages 2315-2338, August.
    3. Richard J. Cebula & Fabrizio Rossi, 2021. "Religiosity and corporate risk-taking: evidence from Italy," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 45(4), pages 751-763, October.
    4. Jay Cai & Guifeng Shi, 2019. "Do Religious Norms Influence Corporate Debt Financing?," Journal of Business Ethics, Springer, vol. 157(1), pages 159-182, June.
    5. Ghosh, Saibal, 2022. "Religiosity and bank performance: How strong is the link?," Journal of Behavioral and Experimental Finance, Elsevier, vol. 33(C).
    6. Didem Kurt & Ahmet C. Kurt, 2021. "Religion and informational influence: Evidence from individual tax behavior in the U.S," Journal of Consumer Affairs, Wiley Blackwell, vol. 55(3), pages 821-846, September.
    7. Dal Maso, Lorenzo & Kanagaretnam, Kiridaran & Lobo, Gerald J. & Mazzi, Francesco, 2020. "Is accounting enforcement related to risk-taking in the banking industry?," Journal of Financial Stability, Elsevier, vol. 49(C).
    8. Ernest Gyapong & Daniel Gyimah & Ammad Ahmed, 2021. "Religiosity, borrower gender and loan losses in microfinance institutions: a global evidence," Review of Quantitative Finance and Accounting, Springer, vol. 57(2), pages 657-692, August.
    9. Miah, Mohammad Dulal & Kabir, Md. Nurul & Safiullah, Md, 2020. "Switching costs in Islamic banking: The impact on market power and financial stability," Journal of Behavioral and Experimental Finance, Elsevier, vol. 28(C).
    10. Chourou, Lamia, 2023. "Corporate donations and religiosity: Cross-country evidence," Journal of Behavioral and Experimental Finance, Elsevier, vol. 39(C).
    11. Lamia Chourou, 2020. "Does Religiosity Matter to Value Relevance? Evidence from U.S. Banking Firms," Journal of Business Ethics, Springer, vol. 162(3), pages 675-697, March.
    12. Zuobao Wei & Yicheng Zhu, 2023. "Does religiosity improve analyst forecast accuracy?," Review of Quantitative Finance and Accounting, Springer, vol. 60(3), pages 915-948, April.
    13. Zhang, Cheng & Lee, Yun-Chi & Ho, Kung-Cheng & Shen, Xixi, 2023. "Influence of institutional differences on trade credit use during pandemics," Pacific-Basin Finance Journal, Elsevier, vol. 77(C).
    14. Kumar, Satish & Rao, Sandeep & Goyal, Kirti & Goyal, Nisha, 2022. "Journal of Behavioral and Experimental Finance: A bibliometric overview," Journal of Behavioral and Experimental Finance, Elsevier, vol. 34(C).
    15. Ooi, Chai-Aun & Hooy, Chee-Wooi, 2022. "Muslim CEOs, risk-taking and firm performance," Pacific-Basin Finance Journal, Elsevier, vol. 74(C).
    16. Safiullah, Md, 2021. "Stability efficiency in Islamic banks: Does board governance matter?," Journal of Behavioral and Experimental Finance, Elsevier, vol. 29(C).
    17. Ahmed Hamed Al-Abbadi & Adam Abdullah, 2017. "Modeling Psychology in Islamic Wealth Management," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 9(10), pages 64-85, October.
    18. Safiullah, Md, 2021. "Financial stability efficiency of Islamic and conventional banks," Pacific-Basin Finance Journal, Elsevier, vol. 68(C).
    19. Cantrell, Brett W. & Yust, Christopher G., 2018. "The relation between religiosity and private bank outcomes," Journal of Banking & Finance, Elsevier, vol. 91(C), pages 86-105.
    20. Chen, Hanwen & Huang, Henry He & Lobo, Gerald J. & Wang, Chong, 2016. "Religiosity and the cost of debt," Journal of Banking & Finance, Elsevier, vol. 70(C), pages 70-85.

  16. Kiridaran Kanagaretnam & Gerald Lobo & Chong Wang, 2015. "Religiosity and Earnings Management: International Evidence from the Banking Industry," Journal of Business Ethics, Springer, vol. 132(2), pages 277-296, December.

    Cited by:

    1. Mathieu Gomes & Sylvain Marsat & Jonathan Peillex & Guillaume Pijourlet, 2023. "Does religiosity influence corporate greenwashing behavior?," Papers 2312.14515, arXiv.org.
    2. Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Liu, Yi & Liu, Ning, 2019. "Banks’ loan growth, loan quality, and social capital," Journal of Behavioral and Experimental Finance, Elsevier, vol. 21(C), pages 83-102.
    3. Ghosh, Saibal, 2022. "Religiosity and bank performance: How strong is the link?," Journal of Behavioral and Experimental Finance, Elsevier, vol. 33(C).
    4. Amin, Md Ruhul & Kim, Incheol & Lee, Suin, 2021. "Local religiosity, workplace safety, and firm value," Journal of Corporate Finance, Elsevier, vol. 70(C).
    5. Mushtaq Hussain Khan & Mohammad Bitar & Amine Tarazi & Arshad Hassan & Ahmad Fraz, 2021. "Corruption and bank risk-taking: The deterring role of Shari'ah supervision," Working Papers hal-03366460, HAL.
    6. Nurfarahin M. Haridan & Ahmad F. S. Hassan & Yusuf Karbhari, 2018. "Governance, religious assurance and Islamic banks: Do Shariah boards effectively serve?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(4), pages 1015-1043, December.
    7. 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).
    8. Omneya Abdelsalam & Marwa Elnahass & Sabur Mollah, 2018. "Religiosity and Bank Asset Securitization," Working Papers 2018-13, Swansea University, School of Management.
    9. Anh Viet Pham & Mia Hang Pham & Cameron Truong, 2022. "CEO cultural heritage and the pricing of audit services," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(1-2), pages 181-214, January.
    10. Fan, Yaoyao & John, Kose & Liu, Frank Hong & Tamanni, Luqyan, 2019. "Security design, incentives, and Islamic microfinance: Cross country evidence," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 62(C), pages 264-280.
    11. 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.
    12. An, Jiafu & Jiang, Mengfei & Xu, Jiaman, 2021. "Professional norms and risk-taking of bank employees: Do expectations of peers’ risk preferences matter?," Journal of Financial Stability, Elsevier, vol. 56(C).
    13. Rami Salem & Ernest Ezeani & Xi Song, 2023. "The relationship between religiosity and voluntary disclosure quality: a cross-country evidence from the banking sector," Review of Quantitative Finance and Accounting, Springer, vol. 60(3), pages 983-1023, April.
    14. Masahiro Enomoto, 2018. "Cross-Country Research on Earnings Quality: A Literature Review and Future Opportunities," Discussion Paper Series DP2018-06, Research Institute for Economics & Business Administration, Kobe University, revised Oct 2020.
    15. Aaron H. Anglin & Hana Milanov & Jeremy C. Short, 2023. "Religious Expression and Crowdfunded Microfinance Success: Insights from Role Congruity Theory," Journal of Business Ethics, Springer, vol. 185(2), pages 397-426, June.
    16. Guilong Cai & Wenfei Li & Zhenyang Tang, 2020. "Religion and the Method of Earnings Management: Evidence from China," Journal of Business Ethics, Springer, vol. 161(1), pages 71-90, January.
    17. Adam T. Jones & Lester Hadsell & Robert T. Burrus, 2019. "Capitalist Views and Religion," Eastern Economic Journal, Palgrave Macmillan;Eastern Economic Association, vol. 45(3), pages 384-414, June.
    18. Ghosh, Saibal, 2022. "Elections and provisioning behavior: Assessing the Indian evidence," Economic Systems, Elsevier, vol. 46(1).
    19. Lamia Chourou, 2020. "Does Religiosity Matter to Value Relevance? Evidence from U.S. Banking Firms," Journal of Business Ethics, Springer, vol. 162(3), pages 675-697, March.
    20. Alshehabi, Ahmad & Georgiou, George & Ala, Alessandro S., 2021. "Country-specific drivers of the value relevance of goodwill impairment losses," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
    21. Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Liu, Yi, 2018. "Banks' funding structure and earnings quality," International Review of Financial Analysis, Elsevier, vol. 59(C), pages 163-178.
    22. Ozili, Peterson Kitakogelu, 2021. "Bank earnings management using loan loss provisions: comparing the UK, France, South Africa and Egypt," MPRA Paper 108506, University Library of Munich, Germany.
    23. Chantziaras, Antonios & Dedoulis, Emmanouil & Grougiou, Vassiliki & Leventis, Stergios, 2020. "The impact of religiosity and corruption on CSR reporting: The case of U.S. banks," Journal of Business Research, Elsevier, vol. 109(C), pages 362-374.
    24. Ozili, Peterson K, 2017. "Bank Loan Loss Provisions Research: A Review," MPRA Paper 76495, University Library of Munich, Germany.
    25. Lamia Chourou & Luo He & Ligang Zhong, 2020. "Does religiosity enhance the quality of management earnings forecasts?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(7-8), pages 910-948, July.
    26. Halabi, Hussein & Alshehabi, Ahmad & Zakaria, Idlan, 2019. "Informal institutions and managers’ earnings management choices: Evidence from IFRS-adopting countries," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(3).
    27. 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.
    28. Cantrell, Brett W. & Yust, Christopher G., 2018. "The relation between religiosity and private bank outcomes," Journal of Banking & Finance, Elsevier, vol. 91(C), pages 86-105.
    29. Hsieh, Wen-Liang G. & Wu, Wei-Shao & Tu, Anthony H., 2022. "Religiosity and sovereign credit quality," Journal of Empirical Finance, Elsevier, vol. 68(C), pages 84-103.
    30. Hamadi, Malika & Heinen, Andréas & Linder, Stefan & Porumb, Vlad-Andrei, 2016. "Does Basel II affect the market valuation of discretionary loan loss provisions?," Journal of Banking & Finance, Elsevier, vol. 70(C), pages 177-192.
    31. Tânia Menezes Montenegro, 2021. "Tax Evasion, Corporate Social Responsibility and National Governance: A Country-Level Study," Sustainability, MDPI, vol. 13(20), pages 1-19, October.
    32. Geng Niu & Yang Zhou & Weijie Lu & Hongwu Gan, 2022. "Religiosity and corruption in bank lending," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(9-10), pages 1957-1983, October.
    33. Khalil, Sandra & Sidani, Yusuf, 2022. "Personality traits, religiosity, income, and tax evasion attitudes: An exploratory study in Lebanon," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 47(C).
    34. Abdelsalam, Omneya & Elnahass, Marwa & Batten, Jonathan A. & Mollah, Sabur, 2021. "New insights into bank asset securitization: The impact of religiosity," Journal of Financial Stability, Elsevier, vol. 54(C).
    35. Elnahass, Marwa & Izzeldin, Marwan & Steele, Gerald, 2018. "Capital and Earnings Management: Evidence from Alternative Banking Business Models," The International Journal of Accounting, Elsevier, vol. 53(1), pages 20-32.
    36. Shahid, Ahmad Usman & Patel, Chris & Pan, Peipei, 2022. "Corporate social responsibility, intrinsic religiosity, and investment decisions," Journal of Behavioral and Experimental Finance, Elsevier, vol. 34(C).
    37. Abdul Halim, Zairihan & Xu, Suichen & Abdul Majid, Norakma, 2020. "Earnings management around Islamic bonds issuance," The Quarterly Review of Economics and Finance, Elsevier, vol. 77(C), pages 195-205.
    38. Chen, Hanwen & Huang, Henry He & Lobo, Gerald J. & Wang, Chong, 2016. "Religiosity and the cost of debt," Journal of Banking & Finance, Elsevier, vol. 70(C), pages 70-85.
    39. Ooi, Chai-Aun & Setiawan, Doddy & Hooy, Chee-Wooi, 2021. "Muslim CEOs and bank risk-taking: Evidence from Indonesia," Global Finance Journal, Elsevier, vol. 50(C).
    40. Abdelsalam, Omneya & Chantziaras, Antonios & Ibrahim, Masud & Omoteso, Kamil, 2021. "The impact of religiosity on earnings quality: International evidence from the banking sector," The British Accounting Review, Elsevier, vol. 53(6).

  17. Kanagaretnam, Kiridaran & Mestelman, Stuart & Nainar, S.M. Khalid & Shehata, Mohamed, 2014. "Transparency and empowerment in an investment environment," Journal of Business Research, Elsevier, vol. 67(9), pages 2030-2038.

    Cited by:

    1. Allen, Joseph A. & Lehmann-Willenbrock, Nale & Sands, Stephanie J., 2016. "Meetings as a positive boost? How and when meeting satisfaction impacts employee empowerment," Journal of Business Research, Elsevier, vol. 69(10), pages 4340-4347.
    2. Salem, Razan, 2019. "Examining the investment behavior of Arab women in the stock market," Journal of Behavioral and Experimental Finance, Elsevier, vol. 22(C), pages 151-160.
    3. Gomaa, Mohamed & Kanagaretnam, Kiridaran & Mestelman, Stuart & Shehata, Mohamed, 2015. "Exercising empowerment in an investment environment," Journal of Behavioral and Experimental Finance, Elsevier, vol. 7(C), pages 33-41.
    4. Pattupara, Rajesh & Kannan, Ramachandran, 2016. "Alternative low-carbon electricity pathways in Switzerland and it’s neighbouring countries under a nuclear phase-out scenario," Applied Energy, Elsevier, vol. 172(C), pages 152-168.
    5. Eser, Patrick & Singh, Antriksh & Chokani, Ndaona & Abhari, Reza S., 2016. "Effect of increased renewables generation on operation of thermal power plants," Applied Energy, Elsevier, vol. 164(C), pages 723-732.
    6. Viktor Bukovszki & Ábel Magyari & Marina Kristina Braun & Kitti Párdi & András Reith, 2020. "Energy Modelling as a Trigger for Energy Communities: A Joint Socio-Technical Perspective," Energies, MDPI, vol. 13(9), pages 1-44, May.
    7. Khosroshahi, Hossein & Dimitrov, Stanko & Hejazi, Seyed Reza, 2021. "Pricing, greening, and transparency decisions considering the impact of government subsidies and CSR behavior in supply chain decisions," Journal of Retailing and Consumer Services, Elsevier, vol. 60(C).

  18. Kanagaretnam, Kiridaran & Lim, Chee Yeow & Lobo, Gerald J., 2014. "Effects of international institutional factors on earnings quality of banks," Journal of Banking & Finance, Elsevier, vol. 39(C), pages 87-106.

    Cited by:

    1. Tram-Anh Nguyen & Phu Ha Nguyen & Hiep Ngoc Luu & Trang Nguyen Ha Cu & Phuong-Anh Nguyen, 2023. "Bank provisioning practice during the pandemic: evidence from the COVID-19 outbreak," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(3), pages 248-260, September.
    2. 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).
    3. 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).
    4. Li, Jing-Ping & Mirza, Nawazish & Rahat, Birjees & Xiong, Deping, 2020. "Machine learning and credit ratings prediction in the age of fourth industrial revolution," Technological Forecasting and Social Change, Elsevier, vol. 161(C).
    5. Siwapong Dheera-aumpon, 2017. "Collectivism and Connected Lending," PIER Discussion Papers 57, Puey Ungphakorn Institute for Economic Research.
    6. Ozili, Peterson K, 2021. "Banking sector earnings management using loan loss provisions in the Fintech era," MPRA Paper 105083, University Library of Munich, Germany.
    7. Chung-Hua Shen & Yehning Chen & Hsing-Hua Hsu & Chih-Yung Lin, 2020. "Banking Crises and Market Timing: Evidence from M&As in the Banking Sector," Journal of Financial Services Research, Springer;Western Finance Association, vol. 57(3), pages 315-347, June.
    8. Isabel‐María García‐Sánchez & Emma García‐Meca, 2017. "CSR Engagement and Earnings Quality in Banks. The Moderating Role of Institutional Factors," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(2), pages 145-158, March.
    9. Kiridaran Kanagaretnam & Abdul-Rahman Khokhar & Amin Mawani, 2018. "Linking Societal Trust and CEO Compensation," Journal of Business Ethics, Springer, vol. 151(2), pages 295-317, August.
    10. 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.
    11. Doan, Anh-Tuan & Lin, Kun-Li & Doong, Shuh-Chyi, 2020. "State-controlled banks and income smoothing. Do politics matter?," The North American Journal of Economics and Finance, Elsevier, vol. 51(C).
    12. Dal Maso, Lorenzo & Kanagaretnam, Kiridaran & Lobo, Gerald J. & Mazzi, Francesco, 2020. "Is accounting enforcement related to risk-taking in the banking industry?," Journal of Financial Stability, Elsevier, vol. 49(C).
    13. García Osma, Beatriz & Mora, Araceli & Porcuna-Enguix, Luis, 2019. "Prudential supervisors’ independence and income smoothing in European banks," Journal of Banking & Finance, Elsevier, vol. 102(C), pages 156-176.
    14. Kim, Jinyong & Kim, Mingook & Lee, Jeong Hwan, 2019. "The effect of TARP on loan loss provisions and bank transparency," Journal of Banking & Finance, Elsevier, vol. 102(C), pages 79-99.
    15. Delis, Manthos D. & Hasan, Iftekhar & Iosifidi, Maria & Li, Lingxiang, 2018. "Accounting quality in banking: The role of regulatory interventions," Journal of Banking & Finance, Elsevier, vol. 97(C), pages 297-317.
    16. Yosra Mnif & Imen Slimi, 2023. "Former auditors on the audit committee and earnings management: Evidence from African banks," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2383-2420, June.
    17. Masahiro Enomoto, 2018. "Cross-Country Research on Earnings Quality: A Literature Review and Future Opportunities," Discussion Paper Series DP2018-06, Research Institute for Economics & Business Administration, Kobe University, revised Oct 2020.
    18. Di Fabio, Costanza & Ramassa, Paola & Quagli, Alberto, 2021. "Income smoothing in European banks: The contrasting effects of monitoring mechanisms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
    19. Hessou, Hélyoth T.S. & Lensink, Robert & Soumaré, Issouf & Tchakoute Tchuigoua, Hubert, 2021. "Provisioning over the business cycle: Some insights from the microfinance industry," International Review of Financial Analysis, Elsevier, vol. 77(C).
    20. García-Meca, Emma & García-Sánchez, Isabel-María, 2018. "Does managerial ability influence the quality of financial reporting?," European Management Journal, Elsevier, vol. 36(4), pages 544-557.
    21. Brian Bratten & Monika Causholli & Urooj Khan, 2016. "Usefulness of fair values for predicting banks’ future earnings: evidence from other comprehensive income and its components," Review of Accounting Studies, Springer, vol. 21(1), pages 280-315, March.
    22. Ozili, Peterson K, 2019. "Bank Income Smoothing, Institutions and Corruption," MPRA Paper 92339, University Library of Munich, Germany.
    23. Jiang, Wei & Liu, Yunguo & Lobo, Gerald J. & Xu, Yue, 2019. "Deferred cash compensation and risk-taking: Evidence from the Chinese banking industry," Pacific-Basin Finance Journal, Elsevier, vol. 53(C), pages 432-448.
    24. Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Liu, Yi, 2018. "Banks' funding structure and earnings quality," International Review of Financial Analysis, Elsevier, vol. 59(C), pages 163-178.
    25. Malik, Amina & Din, Shahab Ud & Shafiq, Muhammad & Butt, Babar Zaheer & Aziz, Haroon, 2019. "Earning Management and the Likelihood of Financial Distress in Banks — Evidence from Pakistani Commercial Banks," Public Finance Quarterly, Corvinus University of Budapest, vol. 64(2), pages 208-221.
    26. 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.
    27. Doan, Anh-Tuan & Phan, Thu & Lin, Kun-Li, 2020. "Governance quality, bank price synchronicity and political uncertainty," International Review of Economics & Finance, Elsevier, vol. 69(C), pages 231-262.
    28. Borisova, Ginka & Cowan, Arnold R., 2014. "Government asset sales, economic nationalism, and acquirer wealth effects," Journal of Corporate Finance, Elsevier, vol. 29(C), pages 351-368.
    29. Fang, Yiwei & Fornaro, James & Li, Lingxiang & Zhu, Yun, 2018. "The impact of accounting laws and standards on bank risks: Evidence from transition countries," Journal of Economics and Business, Elsevier, vol. 95(C), pages 103-118.
    30. Fang, Yiwei & Hasan, Iftekhar & Li, Lingxiang, 2014. "Banking reform, risk-taking, and earnings quality – Evidence from transition countries," BOFIT Discussion Papers 19/2014, Bank of Finland Institute for Emerging Economies (BOFIT).
    31. Amidu, Mohammed & Mohammed Sissy, Aisha & Haruna, Issahaku, 2017. "The effects of cross-border banking and institutional quality on accounting information of banks in Africa," MPRA Paper 101509, University Library of Munich, Germany, revised 15 Sep 2017.
    32. Sabur Mollah & Omar Al Farooque & Asma Mobarek & Philip Molyneux, 2018. "Bank Corporate Governance and Future Earnings Predictability," Working Papers 2018-09, Swansea University, School of Management.
    33. Kiridaran Kanagaretnam & Gerald Lobo & Chong Wang, 2015. "Religiosity and Earnings Management: International Evidence from the Banking Industry," Journal of Business Ethics, Springer, vol. 132(2), pages 277-296, December.
    34. Doan, Anh-Tuan & Lin, Kun-Li, 2022. "Bank ownership and stock price informativeness. Does politics matter?," International Review of Financial Analysis, Elsevier, vol. 79(C).
    35. Sara Longo & Antonio Parbonetti & Amedeo Pugliese, 2022. "Investors’ expectations around quantitative easing: does liquidity injection affect European banks equally?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(3), pages 957-996, September.
    36. Ozili, Peterson K., 2019. "Bank income smoothing, institutions and corruption," Research in International Business and Finance, Elsevier, vol. 49(C), pages 82-99.
    37. Belén Gill de Albornoz Noguer & Simona Rusanescu, 2017. "Foreign ownership and financial reporting quality in private subsidiaries," Working Papers. Serie EC 2017-02, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).

  19. Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Lobo, Gerald J., 2013. "Unintended consequences of the increased asset threshold for FDICIA internal controls: Evidence from U.S. private banks," Journal of Banking & Finance, Elsevier, vol. 37(12), pages 4879-4892.

    Cited by:

    1. Sang, Nguyen Minh & Linh, Thai Thi Thuy, 2018. "Revenue diversification and total assets in commercial banks: evidence from selected Asean countries," OSF Preprints 6nbz9, Center for Open Science.
    2. Drew Dahl & Larry Sherrer, 2019. "The complexity of bank regulation: audit requirements in the USA," Journal of Banking Regulation, Palgrave Macmillan, vol. 20(3), pages 286-289, September.
    3. Thi, Hoang Ha Nguyen & Weichenrieder, Alfons J., 2021. "C and S corporation banks: Did Trump's tax reform lead to differential effects?," SAFE Working Paper Series 328, Leibniz Institute for Financial Research SAFE.
    4. Fu, Renhui & Gao, Fang & Kim, Yong H. & Qiu, Buhui, 2017. "Performance volatility, information availability, and disclosure reforms," Journal of Banking & Finance, Elsevier, vol. 75(C), pages 35-52.
    5. Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Liu, Yi, 2018. "Banks' funding structure and earnings quality," International Review of Financial Analysis, Elsevier, vol. 59(C), pages 163-178.
    6. Cantrell, Brett W. & Yust, Christopher G., 2018. "The relation between religiosity and private bank outcomes," Journal of Banking & Finance, Elsevier, vol. 91(C), pages 86-105.
    7. Hailey Ballew & Michael Iselin & Allison Nicoletti, 2022. "Accounting-based thresholds and growth decisions in the banking industry," Review of Accounting Studies, Springer, vol. 27(1), pages 232-274, March.
    8. Gambetta, Nicolás & Zorio-Grima, Ana & García-Benau, María Antonia, 2015. "Complaints management and bank risk profile," Journal of Business Research, Elsevier, vol. 68(7), pages 1599-1601.
    9. Nguyen, My & Perera, Shrimal & Skully, Michael, 2016. "Bank market power, ownership, regional presence and revenue diversification: Evidence from Africa," Emerging Markets Review, Elsevier, vol. 27(C), pages 36-62.

  20. Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Lobo, Gerald J. & Mathieu, Robert, 2013. "Impact of FDICIA internal controls on bank risk taking," Journal of Banking & Finance, Elsevier, vol. 37(2), pages 614-624.

    Cited by:

    1. Reinhart, Carmen & Reinhart, Vincent & Tashiro, Takeshi, 2015. "Does Reserve Accumulation Crowd Out Investments?," Working Paper Series rwp15-038, Harvard University, John F. Kennedy School of Government.
    2. Wang, Jiamei & Chen, Haibin & Zhang, Heng & Luo, Jianchao & Cheng, Mingwang & Zhang, Jiaping, 2022. "Property rights reform and capital adequacy ratios of rural credit cooperatives in China," Economic Modelling, Elsevier, vol. 106(C).
    3. Shailesh Rastogi & Arpita Sharma & Geetanjali Pinto & Venkata Mrudula Bhimavarapu, 2022. "A literature review of risk, regulation, and profitability of banks using a scientometric study," Future Business Journal, Springer, vol. 8(1), pages 1-17, December.
    4. Shu Ling Chiang & Ming Shann Tsai, 2019. "The Valuation of Deposit Insurance Premiums Based on a Specific Bank's Official Default Probability," Multinational Finance Journal, Multinational Finance Journal, vol. 23(3-4), pages 141-167, September.
    5. Chronopoulos, Dimitris K. & Wilson, John O.S. & Yilmaz, Muhammed H., 2023. "Regulatory oversight and bank risk," Journal of Financial Stability, Elsevier, vol. 64(C).
    6. Christian Haddad & Lars Hornuf, 2021. "The Impact of Fintech Startups on Financial Institutions' Performance and Default Risk," CESifo Working Paper Series 9050, CESifo.
    7. Holod, Dmytro & Kitsul, Yuriy & Torna, Gökhan, 2020. "Market risk-based capital requirements, trading activity, and bank risk," Journal of Banking & Finance, Elsevier, vol. 112(C).
    8. Mohsni, Sana & Otchere, Isaac, 2018. "Does regulatory regime matter for bank risk taking? A comparative analysis of US and Canada," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 53(C), pages 1-16.
    9. Drew Dahl & Larry Sherrer, 2019. "The complexity of bank regulation: audit requirements in the USA," Journal of Banking Regulation, Palgrave Macmillan, vol. 20(3), pages 286-289, September.
    10. Betz, Frank & Oprică, Silviu & Peltonen, Tuomas A. & Sarlin, Peter, 2014. "Predicting distress in European banks," Journal of Banking & Finance, Elsevier, vol. 45(C), pages 225-241.
    11. Mourouzidou-Damtsa, Stella & Milidonis, Andreas & Stathopoulos, Konstantinos, 2019. "National culture and bank risk-taking," Journal of Financial Stability, Elsevier, vol. 40(C), pages 132-143.
    12. Pompella, Maurizio & Dicanio, Antonio, 2017. "Ratings based Inference and Credit Risk: Detecting likely-to-fail Banks with the PC-Mahalanobis Method," Economic Modelling, Elsevier, vol. 67(C), pages 34-44.
    13. Mariarosaria Agostino & Sabrina Ruberto & Francesco Trivieri, 2018. "Lasting lending relationships and technical efficiency. Evidence on European SMEs," Journal of Productivity Analysis, Springer, vol. 50(1), pages 25-40, October.
    14. Xiaofeng Hui & Aoran Zhang, 2020. "Construction and Empirical Research on the Dynamic Provisioning Model of China’s Banking Sector under the Macro-Prudential Framework," Sustainability, MDPI, vol. 12(20), pages 1-26, October.
    15. Bräuning, Michael & Malikkidou, Despo & Scricco, Giorgio & Scalone, Stefano, 2019. "A new approach to Early Warning Systems for small European banks," Working Paper Series 2348, European Central Bank.
    16. 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).
    17. Chiaramonte, Laura & Croci, Ettore & Poli, Federica, 2015. "Should we trust the Z-score? Evidence from the European Banking Industry," Global Finance Journal, Elsevier, vol. 28(C), pages 111-131.
    18. Hasan, Mostafa Monzur & Cheung, Adrian (Wai Kong) & Taylor, Grantley, 2020. "Financial statement comparability and bank risk-taking," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(3).
    19. Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Liu, Yi, 2018. "Banks' funding structure and earnings quality," International Review of Financial Analysis, Elsevier, vol. 59(C), pages 163-178.
    20. Fang, Hao & Lu, Yang-Cheng & Shieh, Joseph.C.P. & Lee, Yen-Hsien, 2021. "The existence and motivations of irrational loan herding and its impact on bank performance when considering different market periods," International Review of Economics & Finance, Elsevier, vol. 73(C), pages 420-443.
    21. Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Lobo, Gerald J., 2013. "Unintended consequences of the increased asset threshold for FDICIA internal controls: Evidence from U.S. private banks," Journal of Banking & Finance, Elsevier, vol. 37(12), pages 4879-4892.
    22. Boubakri, Narjess & El Ghoul, Sadok & Guedhami, Omrane & Hossain, Mahmud, 2020. "Post-privatization state ownership and bank risk-taking: Cross-country evidence," Journal of Corporate Finance, Elsevier, vol. 64(C).
    23. Hailey Ballew & Michael Iselin & Allison Nicoletti, 2022. "Accounting-based thresholds and growth decisions in the banking industry," Review of Accounting Studies, Springer, vol. 27(1), pages 232-274, March.
    24. 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).

  21. Kanagaretnam, Kiridaran & Mestelman, Stuart & Khalid Nainar, S.M. & Shehata, Mohamed, 2012. "The impact of empowering investors on trust and trustworthiness," Journal of Economic Psychology, Elsevier, vol. 33(3), pages 566-577.

    Cited by:

    1. Kiridaran Kanagaretnam & Stuart Mestelman & S. M. Khalid Nainar & Mohamed Shehata, 2012. "Trust and Reciprocity, Empowerment and Transparency," Department of Economics Working Papers 2012-12, McMaster University.
    2. Kanagaretnam, Kiridaran & Mestelman, Stuart & Nainar, S.M. Khalid & Shehata, Mohamed, 2014. "Transparency and empowerment in an investment environment," Journal of Business Research, Elsevier, vol. 67(9), pages 2030-2038.
    3. Kiridaran Kanagaretnam & Stuart Mestelman & S. M. Khalid Nainar & Mohamed Shehata, 2013. "Transparency, Empowerment, Disempowerment and Trust in an Investment Environment," Department of Economics Working Papers 2013-09, McMaster University, revised Oct 2013.
    4. Kausel, Edgar E. & Connolly, Terry, 2014. "Do people have accurate beliefs about the behavioral consequences of incidental emotions? Evidence from trust games," Journal of Economic Psychology, Elsevier, vol. 42(C), pages 96-111.

  22. Kiridaran Kanagaretnam & Gerald Lobo & Robert Mathieu, 2012. "CEO stock options and analysts’ forecast accuracy and bias," Review of Quantitative Finance and Accounting, Springer, vol. 38(3), pages 299-322, April.

    Cited by:

    1. Eugster, Nicolas, 2019. "Family firms and financial analyst activity," Pacific-Basin Finance Journal, Elsevier, vol. 57(C).
    2. Bruno Deschamps, 2015. "Are aggregate corporate earnings forecasts unbiased and efficient?," Review of Quantitative Finance and Accounting, Springer, vol. 45(4), pages 803-818, November.
    3. Emmanuel Mamatzakis & Anna Bagntasarian, 2021. "The nexus between CEO incentives and analysts' earnings forecasts," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(4), pages 6205-6248, October.
    4. Liu, Sun, 2017. "The impact of equity incentive plans on analysts’ earnings forecasts and stock recommendations for Chinese listed firms: An empirical study," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 29(C), pages 1-13.
    5. Boubakri, Narjess & Bouslimi, Lobna, 2016. "Directors’ and officers’ liability insurance and analyst forecast properties," Finance Research Letters, Elsevier, vol. 19(C), pages 22-32.
    6. Eugster, Nicolas, 2017. "Family firms and financial analyst activity," FSES Working Papers 491, Faculty of Economics and Social Sciences, University of Freiburg/Fribourg Switzerland.
    7. Avishek Bhandari & Babak Mammadov & Maya Thevenot, 2018. "The impact of executive inside debt on sell-side financial analyst forecast characteristics," Review of Quantitative Finance and Accounting, Springer, vol. 51(2), pages 283-315, August.

  23. Kanagaretnam, Kiridaran & Sarkar, Sudipto, 2011. "Managerial compensation and the underinvestment problem," Economic Modelling, Elsevier, vol. 28(1-2), pages 308-315, January.

    Cited by:

    1. Xin Qu & Majella Percy & Fang Hu & Jenny Stewart, 2022. "Can CEO equity‐based compensation limit investment‐related agency problems?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2579-2614, June.
    2. Ibrahim M. Menshawy & Rohaida Basiruddin & Nor‐Aiza Mohd‐Zamil & Khaled Hussainey, 2023. "Strive towards investment efficiency among Egyptian companies: Do board characteristics and information asymmetry matter?," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(3), pages 2382-2403, July.
    3. Roberto Barontini & Stefano Bozzi & Guido Ferrarini, 2017. "Executive remuneration standards and the “conformity gap” at controlled corporations," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 21(3), pages 573-597, September.
    4. Deng, Kebin & Peng, Jiaxin & Peng, Juan & Zhang, Yuhua, 2022. "Real options with overextrapolation," Economic Modelling, Elsevier, vol. 114(C).
    5. Andres, Christian & Fernau, Erik & Theissen, Erik, 2014. "Should I stay or should I go? Former CEOs as monitors," Journal of Corporate Finance, Elsevier, vol. 28(C), pages 26-47.
    6. Carlo Cambini & Sara De Masi & Laura Rondi, 2013. "Incentive Compensation and Incentive Regulation: Empirical Evidence," IEFE Working Papers 58, IEFE, Center for Research on Energy and Environmental Economics and Policy, Universita' Bocconi, Milano, Italy.
    7. Sarkar, Sudipto, 2023. "Optimal restrictiveness of a financing covenant," Journal of Banking & Finance, Elsevier, vol. 150(C).
    8. Cambini, Carlo & De Masi, Sara & Paci, Andrea & Rondi, Laura, 2018. "CEO compensation in EU telecom companies: Does the state design the right incentives?," Telecommunications Policy, Elsevier, vol. 42(6), pages 474-488.
    9. Tian, Ni & Zhang, Zongyi, 2018. "How do anticorruption measures affect executive incentive?," Finance Research Letters, Elsevier, vol. 24(C), pages 179-185.
    10. Morikawa, Masayuki, 2015. "Are large headquarters unproductive?," Journal of Economic Behavior & Organization, Elsevier, vol. 119(C), pages 422-436.
    11. Omar Farooque & Wonlop Buachoom & Nam Hoang, 2019. "Interactive effects of executive compensation, firm performance and corporate governance: Evidence from an Asian market," Asia Pacific Journal of Management, Springer, vol. 36(4), pages 1111-1164, December.
    12. Zormpas, Dimitrios, 2020. "Investments under vertical relations and agency conflicts: A real options approach," International Review of Economics & Finance, Elsevier, vol. 70(C), pages 273-287.
    13. Carlo Cambini & Sara De Masi & Laura Rondi, 2016. "CEO incentives in European energy utilities: evidence from regulated versus unregulated firms," Economia e Politica Industriale: Journal of Industrial and Business Economics, Springer;Associazione Amici di Economia e Politica Industriale, vol. 43(2), pages 127-155, June.
    14. Shang, Xiaodan & Luo, Chuanjian & Wen, Qian, 2020. "Do Chinese executives reward for luck?," Economic Modelling, Elsevier, vol. 92(C), pages 318-325.
    15. Ana CARP, 2017. "Wage correlation with consumer price index – Compensation and indexing," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 65(11), pages 54-64, November.
    16. Pareja-Alcaraz, Pablo, 2017. "Chinese investments in Southern Europe's energy sectors: Similarities and divergences in China's strategies in Greece, Italy, Portugal and Spain," Energy Policy, Elsevier, vol. 101(C), pages 700-710.
    17. J. Samuel Baixauli-Soler & Maria Belda-Ruiz & Gregorio Sanchez-Marin, 2017. "An executive hierarchy analysis of stock options: Does gender matter?," Review of Managerial Science, Springer, vol. 11(4), pages 737-766, October.
    18. Dylan Minor, 2016. "Executive Compensation and Environmental Harm," Harvard Business School Working Papers 16-076, Harvard Business School, revised Apr 2016.
    19. Huang, Hsing-Hua & Huang, Hongming & Shih, Pai-Ta, 2012. "Real options and earnings-based bonus compensation," Journal of Banking & Finance, Elsevier, vol. 36(8), pages 2389-2402.
    20. Ann-Christine Schulz & Miriam Flickinger, 2020. "Does CEO (over)compensation influence corporate reputation?," Review of Managerial Science, Springer, vol. 14(4), pages 903-927, August.
    21. Viput Ongsakul & Anutchanat Jaroenjitrkam & Sirimon Treepongkaruna & Pornsit Jiraporn, 2022. "Does board gender diversity reduce ‘CEO luck’?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(1), pages 243-260, March.
    22. Albring, Susan M. & Khurana, Inder K. & Nejadmalayeri, Ali & Pereira, Raynolde, 2011. "Managerial compensation and the debt placement decision," Journal of Corporate Finance, Elsevier, vol. 17(5), pages 1445-1456.
    23. Kim, Hwa-Sung, 2013. "Executive bonus compensation when abnormal earnings and the state of the economy are correlated," Economic Modelling, Elsevier, vol. 32(C), pages 58-65.
    24. Baixauli-Soler, J. Samuel & Belda-Ruiz, Maria & Sanchez-Marin, Gregorio, 2015. "Executive stock options, gender diversity in the top management team, and firm risk taking," Journal of Business Research, Elsevier, vol. 68(2), pages 451-463.

  24. Kiridaran Kanagaretnam & Gopal V. Krishnan & Gerald J. Lobo & Robert Mathieu, 2011. "Audit Quality and the Market Valuation of Banks’ Allowance for Loan Losses," Accounting Perspectives, John Wiley & Sons, vol. 10(3), pages 161-193, September.

    Cited by:

  25. Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Lobo, Gerald J., 2011. "Ability of accounting and audit quality variables to predict bank failure during the financial crisis," Journal of Banking & Finance, Elsevier, vol. 35(11), pages 2811-2819, November.

    Cited by:

    1. Kanagaretnam, Kiridaran & Zhang, Gaiyan & Zhang, Sanjian Bill, 2016. "CDS pricing and accounting disclosures: Evidence from U.S. bank holding corporations around the recent financial crisis," Journal of Financial Stability, Elsevier, vol. 22(C), pages 33-44.
    2. Ghosh, Amit, 2017. "Do bank failures still matter in affecting regional economic activity?," Journal of Economics and Business, Elsevier, vol. 90(C), pages 1-16.
    3. Nimita Azam & Abdullah Mamun & George F. Tannous, 2022. "Credit derivatives and loan yields," The Financial Review, Eastern Finance Association, vol. 57(1), pages 205-241, February.
    4. Curtis Hall & J. Scott Judd & Jayanthi Sunder, 2023. "Auditor conservatism, audit quality, and real consequences for clients," Review of Accounting Studies, Springer, vol. 28(2), pages 689-725, June.
    5. Fiordelisi, Franco & Mare, Davide Salvatore, 2013. "Probability of default and efficiency in cooperative banking," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 26(C), pages 30-45.
    6. Jason Taylor & Wenjun Xue & Hakan Yilmazkuday, 2020. "The Impact of China's Fiscal and Monetary Policy Responses to the Great Recession: An Analysis of Firm-Level Chinese Data," Working Papers 2002, Florida International University, Department of Economics.
    7. Dahl, Drew, 2013. "Bank audit practices and loan loss provisioning," Journal of Banking & Finance, Elsevier, vol. 37(9), pages 3577-3584.
    8. Basim Alzugaiby & Jairaj Gupta & Andrew Mullineux & Rizwan Ahmed, 2021. "Relevance of size in predicting bank failures," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(3), pages 3504-3543, July.
    9. Gambetta, Nicolás & García-Benau, María Antonia & Zorio-Grima, Ana, 2016. "Data analytics in banks' audit: The case of loan loss provisions in Uruguay," Journal of Business Research, Elsevier, vol. 69(11), pages 4793-4797.
    10. Theresa Schäfer & Sebastian Utz, 2022. "Values-Based and Global Systemically Important Banks: Their Stability and the Impact of Regulatory Changes After the Financial Crisis on it," Asia-Pacific Financial Markets, Springer;Japanese Association of Financial Economics and Engineering, vol. 29(1), pages 5-32, March.
    11. Evžen Kočenda & Ichiro Iwasaki, 2022. "Bank survival around the world: A meta‐analytic review," Journal of Economic Surveys, Wiley Blackwell, vol. 36(1), pages 108-156, February.
    12. Quentin Bro de Comères, 2022. "Predicting European Banks Distress Events: Do Financial Information Producers Matter?," Working Papers hal-03752678, HAL.
    13. He, Qing & Li, Xiaoyang, 2020. "The failure of Chinese peer-to-peer lending platforms: Finance and politics," BOFIT Discussion Papers 27/2020, Bank of Finland Institute for Emerging Economies (BOFIT).
    14. Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Lobo, Gerald J. & Mathieu, Robert, 2013. "Impact of FDICIA internal controls on bank risk taking," Journal of Banking & Finance, Elsevier, vol. 37(2), pages 614-624.
    15. Parrado-Martínez, Purificación & Gómez-Fernández-Aguado, Pilar & Partal-Ureña, Antonio, 2019. "Factors influencing the European bank’s probability of default: An application of SYMBOL methodology," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 61(C), pages 223-240.
    16. Dobromił Serwa, 2013. "Measuring Non-Performing Loans During (and After) Credit Booms," Central European Journal of Economic Modelling and Econometrics, Central European Journal of Economic Modelling and Econometrics, vol. 5(3), pages 163-183, September.
    17. Gutiérrez López, Cristina & Abad González, Julio, 2014. "¿Permitían los estados financieros predecir los resultados de los tests de estrés de la banca española? Una aplicación del modelo logit," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(1), pages 58-70.
    18. Juha-Pekka Niinimäki, 2014. "Relationship Lending, Bank Competition and Financial Stability," Czech Economic Review, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, vol. 8(3), pages 102-124, December.
    19. Dorfleitner, Gregor & Priberny, Christopher & Röhe, Michaela, 2017. "Why do microfinance institutions fail socially? A global empirical examination," Finance Research Letters, Elsevier, vol. 22(C), pages 81-89.
    20. Hoffmann, Arvid O.I. & Post, Thomas & Pennings, Joost M.E., 2013. "Individual investor perceptions and behavior during the financial crisis," Journal of Banking & Finance, Elsevier, vol. 37(1), pages 60-74.
    21. Bley, Jorg & Saad, Mohsen & Samet, Anis, 2019. "Auditor choice and bank risk taking," International Review of Financial Analysis, Elsevier, vol. 61(C), pages 37-52.
    22. He, Qing & Li, Xiaoyang, 2021. "The failure of Chinese peer-to-peer lending platforms: Finance and politics," Journal of Corporate Finance, Elsevier, vol. 66(C).
    23. Betz, Frank & Oprică, Silviu & Peltonen, Tuomas A. & Sarlin, Peter, 2014. "Predicting distress in European banks," Journal of Banking & Finance, Elsevier, vol. 45(C), pages 225-241.
    24. Hong, Han & Huang, Jing-Zhi & Wu, Deming, 2014. "The information content of Basel III liquidity risk measures," Journal of Financial Stability, Elsevier, vol. 15(C), pages 91-111.
    25. Shaddady, Ali & Moore, Tomoe, 2019. "Investigation of the effects of financial regulation and supervision on bank stability: The application of CAMELS-DEA to quantile regressions," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 58(C), pages 96-116.
    26. Koresh Galil & Margalit Samuel & Offer Moshe Shapir & Wolf Wagner, 2023. "Bailouts and the modeling of bank distress," Journal of Financial Research, Southern Finance Association;Southwestern Finance Association, vol. 46(1), pages 7-30, February.
    27. Sun, Junjie & Wu, Deming & Zhao, Xinlei, 2018. "Systematic risk factors and bank failures," Journal of Economics and Business, Elsevier, vol. 98(C), pages 1-18.
    28. Dal Maso, Lorenzo & Kanagaretnam, Kiridaran & Lobo, Gerald J. & Mazzi, Francesco, 2020. "Is accounting enforcement related to risk-taking in the banking industry?," Journal of Financial Stability, Elsevier, vol. 49(C).
    29. Maghyereh, Aktham I. & Awartani, Basel, 2014. "Bank distress prediction: Empirical evidence from the Gulf Cooperation Council countries," Research in International Business and Finance, Elsevier, vol. 30(C), pages 126-147.
    30. JAMES Hannah & CASEY Michael & MITCHELL David, 2019. "Decline In State Chartered Banks:Causes, Concerns, And Conclusions," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 14(1), pages 99-110, April.
    31. Grace Ofori-Abebrese & Robert Becker Pickson & Eric Opare, 2016. "The Effect of Bank Specific Factors on Loan Performance of HFC Bank in Ghana," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 8(7), pages 185-185, July.
    32. Zhiyong Li & Chen Feng & Ying Tang, 2022. "Bank efficiency and failure prediction: a nonparametric and dynamic model based on data envelopment analysis," Annals of Operations Research, Springer, vol. 315(1), pages 279-315, August.
    33. Abad-González, Julio & Gutiérrez-López, Cristina, 2016. "Modelización de la solvencia bancaria en escenarios adversos: aplicación a los «PIIGS»," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(2), pages 227-238.
    34. Hossain, Mahmud & Jain, Pankaj K. & Mitra, Santanu, 2013. "State ownership and bank equity in the Asia-Pacific region," Pacific-Basin Finance Journal, Elsevier, vol. 21(1), pages 914-931.
    35. Manthoulis, Georgios & Doumpos, Michalis & Zopounidis, Constantin & Galariotis, Emilios, 2020. "An ordinal classification framework for bank failure prediction: Methodology and empirical evidence for US banks," European Journal of Operational Research, Elsevier, vol. 282(2), pages 786-801.
    36. Liu, Liuling & Zhang, Gaiyan & Fang, Yiwei, 2016. "Bank credit default swaps and deposit insurance around the world," Journal of International Money and Finance, Elsevier, vol. 69(C), pages 339-363.
    37. Ben Abdesslem, Rim & Chkir, Imed & Dabbou, Halim, 2022. "Is managerial ability a moderator? The effect of credit risk and liquidity risk on the likelihood of bank default," International Review of Financial Analysis, Elsevier, vol. 80(C).
    38. Tasawar Nawaz, 2019. "Exploring the Nexus Between Human Capital, Corporate Governance and Performance: Evidence from Islamic Banks," Journal of Business Ethics, Springer, vol. 157(2), pages 567-587, June.
    39. Maryem Naili & Younes Lahrichi, 2022. "The determinants of banks' credit risk: Review of the literature and future research agenda," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 27(1), pages 334-360, January.
    40. Wanke, Peter & Barros, Carlos P. & Faria, João R., 2015. "Financial distress drivers in Brazilian banks: A dynamic slacks approach," European Journal of Operational Research, Elsevier, vol. 240(1), pages 258-268.
    41. Nikolaos I. Papanikolaou, 2017. "To Be Bailed Out or To Be Left to Fail? A Dynamic Competing Risks Hazard Analysis," BAFES Working Papers BAFES12, Department of Accounting, Finance & Economic, Bournemouth University.
    42. Eliana Balla & Edward Simpson Prescott & John R. Walter, 2015. "Did the Financial Reforms of the Early 1990s Fail? A Comparison of Bank Failures and FDIC Losses in the 1986-92 and 2007-13 Periods," Working Paper 15-5, Federal Reserve Bank of Richmond.
    43. Cullen F. Goenner, 2024. "Robust lessons learned from bank failures during the Great Financial Crisis," Review of Quantitative Finance and Accounting, Springer, vol. 62(2), pages 449-498, February.
    44. Florian Manz & Birgit Müller & Dirk Schiereck, 2020. "The pricing of European non-performing real estate loan portfolios: evidence on stock market evaluation of complex asset sales," Journal of Business Economics, Springer, vol. 90(7), pages 1087-1120, August.
    45. Chen, Hsiao-Jung & Lin, Kuan-Ting, 2016. "How do banks make the trade-offs among risks? The role of corporate governance," Journal of Banking & Finance, Elsevier, vol. 72(S), pages 39-69.
    46. Tayler, William J. & Zilberman, Roy, 2021. "Optimal Loan Loss Provisions and Welfare," Journal of Macroeconomics, Elsevier, vol. 69(C).
    47. Cullen F. Goenner, 2020. "Uncertain times and early predictions of bank failure," The Financial Review, Eastern Finance Association, vol. 55(4), pages 583-601, November.
    48. Bitar, Mohammad & Hassan, M. Kabir & Walker, Thomas, 2017. "Political systems and the financial soundness of Islamic banks," Journal of Financial Stability, Elsevier, vol. 31(C), pages 18-44.
    49. Calice, Pietro, 2014. "Predicting bank insolvency in the Middle East and North Africa," Policy Research Working Paper Series 6969, The World Bank.
    50. Jeffrey Ng & Walid Saffar & Janus Jian Zhang, 2020. "Policy uncertainty and loan loss provisions in the banking industry," Review of Accounting Studies, Springer, vol. 25(2), pages 726-777, June.
    51. Vincent Bouvatier & Michael Brei & Xi Yang, 2014. "Bank Failures and the Source of Strength Doctrine," Working Papers hal-04141351, HAL.
    52. Simone Varotto & Lei Zhao, 2014. "Systemic Risk and Bank Size," ICMA Centre Discussion Papers in Finance icma-dp2014-17, Henley Business School, University of Reading.
    53. Jorge E. Galán, 2021. "CREWS: a CAMELS-based early warning system of systemic risk in the banking sector," Occasional Papers 2132, Banco de España.
    54. Bräuning, Michael & Malikkidou, Despo & Scricco, Giorgio & Scalone, Stefano, 2019. "A new approach to Early Warning Systems for small European banks," Working Paper Series 2348, European Central Bank.
    55. Stelios Markoulis & Panagiotis Ioannou & Spiros Martzoukos, 2023. "Bank distress in the European Union 2008–2015: A closer look at capital, size and revenue diversification," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(1), pages 792-820, January.
    56. Miller, Scott & Olson, Eric & Yeager, Timothy J., 2015. "The relative contributions of equity and subordinated debt signals as predictors of bank distress during the financial crisis," Journal of Financial Stability, Elsevier, vol. 16(C), pages 118-137.
    57. Cornett, Marcia Millon & Li, Lei & Tehranian, Hassan, 2013. "The performance of banks around the receipt and repayment of TARP funds: Over-achievers versus under-achievers," Journal of Banking & Finance, Elsevier, vol. 37(3), pages 730-746.
    58. Chiaramonte, Laura & Croci, Ettore & Poli, Federica, 2015. "Should we trust the Z-score? Evidence from the European Banking Industry," Global Finance Journal, Elsevier, vol. 28(C), pages 111-131.
    59. Prateek Sharma, 2022. "Management quality, M-rating, and bank failures," SN Business & Economics, Springer, vol. 2(2), pages 1-32, February.
    60. Ken B. Cyree & Travis R. Davidson & John D. Stowe, 2020. "Forming appropriate peer groups for bank research: a cluster analysis of bank financial statements," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 44(2), pages 211-237, April.
    61. Mehrzad Azmi Shabestari & Kevin Moffitt & Bharat Sarath, 2020. "Did the banking sector foresee the financial crisis? Evidence from risk factor disclosures," Review of Quantitative Finance and Accounting, Springer, vol. 55(2), pages 647-669, August.
    62. Nicolás Gambetta & María Antonia García-Benau & Ana Zorio-Grima, 2017. "Corporate social responsibility and bank risk profile: evidence from Europe," Service Business, Springer;Pan-Pacific Business Association, vol. 11(3), pages 517-542, September.
    63. Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Lobo, Gerald J., 2013. "Unintended consequences of the increased asset threshold for FDICIA internal controls: Evidence from U.S. private banks," Journal of Banking & Finance, Elsevier, vol. 37(12), pages 4879-4892.
    64. Cristina Gutiérrez-López & Julio Abad-González, 2020. "Sustainability in the Banking Sector: A Predictive Model for the European Banking Union in the Aftermath of the Financial Crisis," Sustainability, MDPI, vol. 12(6), pages 1-25, March.
    65. Andrea Flori & Simone Giansante & Claudia Girardone & Fabio Pammolli, 2021. "Banks’ business strategies on the edge of distress," Annals of Operations Research, Springer, vol. 299(1), pages 481-530, April.
    66. Ameni Ghenimi & Mohamed Ali Brahim Omri, 2015. "Liquidity and Financial Stability Conventional versus Islamic Banks," International Journal of Economics and Empirical Research (IJEER), The Economics and Social Development Organization (TESDO), vol. 3(9), pages 419-432, September.
    67. Zheng, Yi & Wu, Da, 2023. "The impact of opacity on bank valuation during the global financial crisis: A channel analysis," International Review of Financial Analysis, Elsevier, vol. 87(C).
    68. Li Xian Liu & Shuangzhe Liu & Milind Sathye, 2021. "Predicting Bank Failures: A Synthesis of Literature and Directions for Future Research," JRFM, MDPI, vol. 14(10), pages 1-24, October.
    69. Justin Jin & Kiridaran Kanagaretnam & Gerald J. Lobo, 2018. "Discretion in bank loan loss allowance, risk taking and earnings management," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(1), pages 171-193, March.
    70. Fatih Tuluk, 2021. "Collateral Misrepresentation, External Auditing, and Optimal Supervisory Policy," Open Economies Review, Springer, vol. 32(5), pages 975-1016, November.
    71. Li‐Ying Huang & Gene C. Lai & Erin Lu & Michael McNamara, 2020. "Auditor quality, audit fees, organizational structure, and risk taking in the US life insurance industry," Risk Management and Insurance Review, American Risk and Insurance Association, vol. 23(2), pages 151-182, June.
    72. Cleary, Sean & Hebb, Greg, 2016. "An efficient and functional model for predicting bank distress: In and out of sample evidence," Journal of Banking & Finance, Elsevier, vol. 64(C), pages 101-111.
    73. Wang, Wei & Huang, Jun & Wang, Haibo & Alidaee, Bahram, 2022. "Internal and external analysis of community banks' performance," International Review of Financial Analysis, Elsevier, vol. 84(C).
    74. Andrea Flori & Simone Giansante & Fabio Pammolli, 2016. "Peer-Group Detection of Banks and Resilience to Distress," Working Papers 06/2016, IMT School for Advanced Studies Lucca, revised Dec 2016.
    75. Iftekhar Hasan & Liuling Liu & Gaiyan Zhang, 2016. "The Determinants of Global Bank Credit-Default-Swap Spreads," Journal of Financial Services Research, Springer;Western Finance Association, vol. 50(3), pages 275-309, December.
    76. Pierre-Richard Agénor & Roy Zilberman, 2013. "Loan Loss Provisioning Rules, Procyclicality, and Financial Volatility," Centre for Growth and Business Cycle Research Discussion Paper Series 184, Economics, The University of Manchester.
    77. Spokeviciute, Laima & Keasey, Kevin & Vallascas, Francesco, 2019. "Do financial crises cleanse the banking industry? Evidence from US commercial bank exits," Journal of Banking & Finance, Elsevier, vol. 99(C), pages 222-236.
    78. Balla, Eliana & Mazur, Laurel C. & Prescott, Edward Simpson & Walter, John R., 2019. "A comparison of community bank failures and FDIC losses in the 1986–92 and 2007–13 banking crises," Journal of Banking & Finance, Elsevier, vol. 106(C), pages 1-15.
    79. Nicolás Gambetta & Fernando Azcárate-Llanes & Laura Sierra-García & María Antonia García-Benau, 2021. "Financial Institutions’ Risk Profile and Contribution to the Sustainable Development Goals," Sustainability, MDPI, vol. 13(14), pages 1-15, July.
    80. Hasan, Iftekhar & Liu, Liuling & Zhang, Gaiyan, 2014. "The determinants of global bank credit-default-swap spreads," Bank of Finland Research Discussion Papers 33/2014, Bank of Finland.
    81. Florian Manz, 2019. "Determinants of non-performing loans: What do we know? A systematic review and avenues for future research," Management Review Quarterly, Springer, vol. 69(4), pages 351-389, November.
    82. Necmi Avkiran & Lin Cai, 2014. "Identifying distress among banks prior to a major crisis using non-oriented super-SBM," Annals of Operations Research, Springer, vol. 217(1), pages 31-53, June.
    83. Tascón, María T. & Castaño, Francisco J., 2017. "Selection of Variables in Small Business Failure Analysis: Mean Selection vs. Median Selection || Selección de variables en el análisis de fracaso de empresas pequeñas: selección de medias frente a se," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, vol. 24(1), pages 54-88, Diciembre.
    84. Ameni Tarchouna & Bilel Jarraya & Abdelfettah Bouri, 2022. "Do board characteristics and ownership structure matter for bank non-performing loans? Empirical evidence from US commercial banks," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(2), pages 479-518, June.
    85. Pérez-Cárceles, María Concepción & Gómez-García, Juan & Gómez Gallego, Juan Cándido, 2019. "Goodness of governance effect on European banking efficiency," International Review of Economics & Finance, Elsevier, vol. 64(C), pages 29-40.
    86. Guler Aras & Evrim Hacioglu Kazak, 2022. "Enhancing Firm Value through the Lens of ESG Materiality: Evidence from the Banking Sector in OECD Countries," Sustainability, MDPI, vol. 14(22), pages 1-29, November.

  26. Kiridaran Kanagaretnam & Chee Yeow Lim & Gerald J Lobo, 2011. "Effects of national culture on earnings quality of banks," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 42(6), pages 853-874, August.

    Cited by:

    1. Breuer, Wolfgang & Ghufran, Bushra & Salzmann, Astrid Juliane, 2018. "National culture, managerial preferences, and takeover performance," International Business Review, Elsevier, vol. 27(6), pages 1270-1289.
    2. Chung-wen Chen, 2014. "Are Workers More Likely to be Deviant than Managers? A Cross-National Analysis," Journal of Business Ethics, Springer, vol. 123(2), pages 221-233, August.
    3. Liu, Haiming & Liang, Quanxi & Ling, Leng, 2022. "Underrepresentation of female CEOs in China: The role of culture, market forces, and foreign experience of directors," Research in International Business and Finance, Elsevier, vol. 63(C).
    4. Rubino, Michele & Vitolla, Filippo & Raimo, Nicola & Garzoni, Antonello, 2019. "Cultura nazionale e livello di digitalizzazione delle imprese europee: evidenze empiriche," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 581-593.
    5. Kim, Woo Sung & Kiymaz, Halil & Oh, Sekyung, 2020. "Do country-level legal, corporate governance, and cultural characteristics influence the relationship between insider ownership and dividend policy?," Pacific-Basin Finance Journal, Elsevier, vol. 64(C).
    6. Ji, Jiao & Peng, Hongfeng & Sun, Hanwen & Xu, Haofeng, 2021. "Board tenure diversity, culture and firm risk: Cross-country evidence," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 70(C).
    7. Srivastava, Saurabh & Singh, Shiwangi & Dhir, Sanjay, 2020. "Culture and International business research: A review and research agenda," International Business Review, Elsevier, vol. 29(4).
    8. Pour, Eilnaz Kashefi & Uddin, Moshfique & Murinde, Victor & Amini, Shima, 2023. "CEO power, bank risk-taking and national culture: International evidence," Journal of Financial Stability, Elsevier, vol. 67(C).
    9. 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).
    10. Boubakri, Narjess & Chkir, Imed & Saadi, Samir & Zhu, Hui, 2021. "Does national culture affect corporate innovation? International evidence," Journal of Corporate Finance, Elsevier, vol. 66(C).
    11. Vas Taras & Piers Steel & Bradley L. Kirkman, 2016. "Does Country Equate with Culture? Beyond Geography in the Search for Cultural Boundaries," Management International Review, Springer, vol. 56(4), pages 455-487, August.
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    23. Muhammad-Sukki, Firdaus & Munir, Abu Bakar & Ramirez-Iniguez, Roberto & Abu-Bakar, Siti Hawa & Mohd Yasin, Siti Hajar & McMeekin, Scott G. & Stewart, Brian G., 2012. "Solar photovoltaic in Malaysia: The way forward," Renewable and Sustainable Energy Reviews, Elsevier, vol. 16(7), pages 5232-5244.
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    41. 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.
    42. Attig, Najah & Chen, Ruiyuan & El Ghoul, Sadok & Guedhami, Omrane & Kwok, Chuck & Pittman, Jeffrey, 2020. "Are insiders equal? Evidence from earnings management in closely held East Asian firms," Research in International Business and Finance, Elsevier, vol. 54(C).
    43. Guo, Jiaqi & Holmes, Phil, 2022. "Does market openness mitigate the impact of culture? An examination of international momentum profits and post-earnings-announcement drift," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 76(C).
    44. Eling, Martin & Jia, Ruo & Schaper, Philipp, 2017. "Get the Balance Right: A Simultaneous Equation Model to Analyze Growth, Profitability, and Safety," Working Papers on Finance 1716, University of St. Gallen, School of Finance.
    45. Biener, Christian & Eling, Martin & Jia, Ruo, 2017. "The structure of the global reinsurance market: An analysis of efficiency, scale, and scope," Journal of Banking & Finance, Elsevier, vol. 77(C), pages 213-229.
    46. Sidney John Gray & Tony Kang & Yong Keun Yoo, 2013. "National Culture and International Differences in the Cost of Equity Capital," Management International Review, Springer, vol. 53(6), pages 899-916, December.
    47. Bate Adisu Fanta, 2022. "The Nexus between Uncertainty Avoidance Culture and Risk-taking Behaviour in Entrepreneurial Firms’ Decision Making," Journal of Intercultural Management, Sciendo, vol. 14(1), pages 104-132, March.
    48. Ashraf, Badar Nadeem & Arshad, Sidra, 2017. "Foreign bank subsidiaries’ risk-taking behavior: Impact of home and host country national culture," Research in International Business and Finance, Elsevier, vol. 41(C), pages 318-335.
    49. Alshehabi, Ahmad & Georgiou, George & Ala, Alessandro S., 2021. "Country-specific drivers of the value relevance of goodwill impairment losses," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
    50. Bunderson, Stuart & Thakor, Anjan V., 2022. "Higher purpose, banking and stability," Journal of Banking & Finance, Elsevier, vol. 140(C).
    51. Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Liu, Yi, 2018. "Banks' funding structure and earnings quality," International Review of Financial Analysis, Elsevier, vol. 59(C), pages 163-178.
    52. Kanagaretnam, Kiridaran & Mawani, Amin & Shi, Guifeng & Zhou, Zejiang, 2020. "Impact of social capital on tone ambiguity in banks’ 10-K filings," Journal of Behavioral and Experimental Finance, Elsevier, vol. 28(C).
    53. Huong Dieu Dang, 2018. "National Culture and Corporate Rating Migrations," Risks, MDPI, vol. 6(4), pages 1-27, November.
    54. El-Helaly, Moataz & Ntim, Collins G. & Soliman, Mark, 2020. "The Role of National Culture in International Financial Reporting Standards Adoption," Research in International Business and Finance, Elsevier, vol. 54(C).
    55. Andries, Alin Marius & Balutel, Daniela, 2022. "The impact of national culture on systemic risk," Economic Systems, Elsevier, vol. 46(2).
    56. DasGupta, Ranjan & Deb, Soumya G., 2022. "Role of corporate governance in moderating the risk-return paradox: Cross country evidence," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(2).
    57. Ozili, Peterson K, 2017. "Bank Loan Loss Provisions Research: A Review," MPRA Paper 76495, University Library of Munich, Germany.
    58. Ren, Meixu & Ke, Konglin & Yu, Xin & Zhao, Jinxuan, 2023. "Local governments' economic growth target pressure and bank loan loss provision: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 87(C), pages 1-14.
    59. Halabi, Hussein & Alshehabi, Ahmad & Zakaria, Idlan, 2019. "Informal institutions and managers’ earnings management choices: Evidence from IFRS-adopting countries," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(3).
    60. Duncan, Nicolette & de Silva, Sanjiv & Conallin, John & Freed, Sarah & Akester, Michael & Baumgartner, Lee & McCartney, Matthew & Dubois, Mark & Senaratna Sellamuttu, Sonali, 2021. "Fish for whom?: Integrating the management of social complexities into technical investments for inclusive, multi-functional irrigation," World Development Perspectives, Elsevier, vol. 22(C).
    61. Fang, Yiwei & Hasan, Iftekhar & Li, Lingxiang, 2014. "Banking reform, risk-taking, and earnings quality – Evidence from transition countries," BOFIT Discussion Papers 19/2014, Bank of Finland Institute for Emerging Economies (BOFIT).
    62. Amidu, Mohammed & Mohammed Sissy, Aisha & Haruna, Issahaku, 2017. "The effects of cross-border banking and institutional quality on accounting information of banks in Africa," MPRA Paper 101509, University Library of Munich, Germany, revised 15 Sep 2017.
    63. Gaganis, Chrysovalantis & Hasan, Iftekhar & Papadimitri, Panagiota & Tasiou, Menelaos, 2019. "National culture and risk-taking: Evidence from the insurance industry," Journal of Business Research, Elsevier, vol. 97(C), pages 104-116.
    64. Jin, Justin Y. & Kanagaretnam, Kiridaran & Wang, Wenting, 2020. "Societal trust and banks’ funding structure," Journal of Behavioral and Experimental Finance, Elsevier, vol. 27(C).
    65. 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).
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  27. Kanagaretnam, Kiridaran & Mestelman, Stuart & Nainar, S.M. Khalid & Shehata, Mohamed, 2010. "Trust and reciprocity with transparency and repeated interactions," Journal of Business Research, Elsevier, vol. 63(3), pages 241-247, March.
    See citations under working paper version above.
  28. Kanagaretnam, Kiridaran & Lim, Chee Yeow & Lobo, Gerald J., 2010. "Auditor reputation and earnings management: International evidence from the banking industry," Journal of Banking & Finance, Elsevier, vol. 34(10), pages 2318-2327, October.

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    23. Masahiro Enomoto, 2018. "Cross-Country Research on Earnings Quality: A Literature Review and Future Opportunities," Discussion Paper Series DP2018-06, Research Institute for Economics & Business Administration, Kobe University, revised Oct 2020.
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    39. Majdi Anwar Quttainah, 2011. "Do Islamic Banks Employ Less Earnings Management?," Working Papers 645, Economic Research Forum, revised 10 Jan 2011.
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    50. Wang, Kun Tracy & Liu, Simeng & Wu, Yue, 2021. "Corporate social activities and stock price crash risk in the banking industry: International evidence," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 74(C).
    51. Amidu, Mohammed & Mohammed Sissy, Aisha & Haruna, Issahaku, 2017. "The effects of cross-border banking and institutional quality on accounting information of banks in Africa," MPRA Paper 101509, University Library of Munich, Germany, revised 15 Sep 2017.
    52. Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Lobo, Gerald J., 2013. "Unintended consequences of the increased asset threshold for FDICIA internal controls: Evidence from U.S. private banks," Journal of Banking & Finance, Elsevier, vol. 37(12), pages 4879-4892.
    53. Sabur Mollah & Omar Al Farooque & Asma Mobarek & Philip Molyneux, 2018. "Bank Corporate Governance and Future Earnings Predictability," Working Papers 2018-09, Swansea University, School of Management.
    54. Hamadi, Malika & Heinen, Andréas & Linder, Stefan & Porumb, Vlad-Andrei, 2016. "Does Basel II affect the market valuation of discretionary loan loss provisions?," Journal of Banking & Finance, Elsevier, vol. 70(C), pages 177-192.
    55. Mohammad M. Alhadab & Bassam Al-Own, 2017. "Earnings Management and Banks Performance: Evidence from Europe," 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 134-145, October.
    56. Majdi A. Quttainah & Ali R. Almutairi, 2017. "Corporate ethics: evidence from Islamic banks," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 21(4), pages 815-840, December.
    57. Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Lobo, Gerald J., 2011. "Ability of accounting and audit quality variables to predict bank failure during the financial crisis," Journal of Banking & Finance, Elsevier, vol. 35(11), pages 2811-2819, November.
    58. 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).
    59. Kiridaran Kanagaretnam & Gerald Lobo & Chong Wang, 2015. "Religiosity and Earnings Management: International Evidence from the Banking Industry," Journal of Business Ethics, Springer, vol. 132(2), pages 277-296, December.
    60. 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.
    61. Ozili, Peterson Kitakogelu, 2021. "Big 4 auditors, bank earnings management and financial crisis in Africa," MPRA Paper 108608, University Library of Munich, Germany.
    62. Minwoo Lee & Hyun S. Hwang, 2012. "The Interaction Effects of Firm Value, Managerial Ownership Retention, Earnings Forecasts and Earnings Management," Business and Management Research, Business and Management Research, Sciedu Press, vol. 1(2), pages 94-112, June.
    63. Lerong He & Rong Yang, 2014. "Does Industry Regulation Matter? New Evidence on Audit Committees and Earnings Management," Journal of Business Ethics, Springer, vol. 123(4), pages 573-589, September.
    64. Hegde, Shantaram P. & Kozlowski, Steven E., 2021. "Discretionary loan loss provisioning and bank stock returns: The Role of economic booms and busts," Journal of Banking & Finance, Elsevier, vol. 130(C).

  29. Kanagaretnam, Kiridaran & Krishnan, Gopal V. & Lobo, Gerald J., 2009. "Is the market valuation of banks' loan loss provision conditional on auditor reputation?," Journal of Banking & Finance, Elsevier, vol. 33(6), pages 1039-1047, June.

    Cited by:

    1. Vincent Bouvatier & Laetitia Lepetit, 2012. "Effects of loan loss provisions on growth in bank lending : some international comparisons," Post-Print hal-01098963, HAL.
    2. Kanagaretnam, Kiridaran & Lim, Chee Yeow & Lobo, Gerald J., 2010. "Auditor reputation and earnings management: International evidence from the banking industry," Journal of Banking & Finance, Elsevier, vol. 34(10), pages 2318-2327, October.
    3. Dahl, Drew, 2013. "Bank audit practices and loan loss provisioning," Journal of Banking & Finance, Elsevier, vol. 37(9), pages 3577-3584.
    4. 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).
    5. Gambetta, Nicolás & García-Benau, María Antonia & Zorio-Grima, Ana, 2016. "Data analytics in banks' audit: The case of loan loss provisions in Uruguay," Journal of Business Research, Elsevier, vol. 69(11), pages 4793-4797.
    6. Brian Bratten & Monika Causholli & Thomas C. Omer, 2019. "Audit Firm Tenure, Bank Complexity, and Financial Reporting Quality," Contemporary Accounting Research, John Wiley & Sons, vol. 36(1), pages 295-325, March.
    7. Carlos Perez Montes, 2015. "Estimation of Regulatory Credit Risk Models," Journal of Financial Services Research, Springer;Western Finance Association, vol. 48(2), pages 161-191, October.
    8. Oladipupo Muhrtala Tijani & Mubaraq Sanni & Karimu Adebayo Ishola, 2015. "Multiple Directorships and Related Parties Transactions: The Weakness of Numbers," European Journal of Business Science and Technology, Mendel University in Brno, Faculty of Business and Economics, vol. 1(2), pages 137-148.
    9. José Alves Dantas & Otávio Ribeiro de Medeiros & Paulo Roberto Barbosa Lustosa, 2013. "The Role of economic variables and credit portfolio attributes for estimating discretionary loan loss provisions in Brazilian banks," Brazilian Business Review, Fucape Business School, vol. 10(4), pages 65-90, October.
    10. Kiridaran Kanagaretnam & Gopal V. Krishnan & Gerald J. Lobo & Robert Mathieu, 2011. "Audit Quality and the Market Valuation of Banks’ Allowance for Loan Losses," Accounting Perspectives, John Wiley & Sons, vol. 10(3), pages 161-193, September.
    11. Danisman, Gamze Ozturk & Demir, Ender & Ozili, Peterson, 2021. "Loan loss provisioning of US banks: Economic policy uncertainty and discretionary behavior," International Review of Economics & Finance, Elsevier, vol. 71(C), pages 923-935.
    12. Wahyoe Soedarmono & Amine Tarazi & Agusman Agusman & Gary S. Monroe & Dominic Gasbarro, 2016. "Loan Loss Provisions and Lending Behavior of Banks: Do Information Sharing and Borrower Legal Rights Matter?," Working Papers hal-01316717, HAL.
    13. Tito Tomas Siueia & Jianling Wang, 2017. "Loan Loss Provisions, Income Smooth, Signaling, Capital Management and Pro-Cyclicality: Empirical Evidence from Mozambique¡¯s Commercial Banks," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 9(11), pages 48-63, November.
    14. Jin, Ming & Chen, Fanglin & Chen, Zhongfei, 2023. "Cultural barriers in China's corporate loans," Pacific-Basin Finance Journal, Elsevier, vol. 79(C).
    15. Matthew Wegener & Réal Labelle, 2017. "Value Relevance of Environmental Provisions Pre‐ and Post‐IFRS," Accounting Perspectives, John Wiley & Sons, vol. 16(3), pages 139-168, September.
    16. Magnis, Chris & Iatridis, George Emmanuel, 2017. "The relation between auditor reputation, earnings and capital management in the banking sector: An international investigation," Research in International Business and Finance, Elsevier, vol. 39(PA), pages 338-357.
    17. Zagorchev, Andrey & Gao, Lei, 2015. "Corporate governance and performance of financial institutions," Journal of Economics and Business, Elsevier, vol. 82(C), pages 17-41.
    18. Chen, Bingyi, 2022. "Do investors value audit quality of complex estimates?," Advances in accounting, Elsevier, vol. 57(C).
    19. Bornemann, Sven & Kick, Thomas & Memmel, Christoph & Pfingsten, Andreas, 2012. "Are banks using hidden reserves to beat earnings benchmarks? Evidence from Germany," Journal of Banking & Finance, Elsevier, vol. 36(8), pages 2403-2415.
    20. Cho, Myojung & Chung, Kwang-Hyun, 2016. "The effect of commercial banks' internal control weaknesses on loan loss reserves and provisions," Journal of Contemporary Accounting and Economics, Elsevier, vol. 12(1), pages 61-72.
    21. Gary M. Entwistle & Glenn D. Feltham & Chima Mbagwu, 2012. "Credibility Attributes and Investor Perceptions of Non‐GAAP Earnings Exclusions," Accounting Perspectives, John Wiley & Sons, vol. 11(4), pages 229-257, December.
    22. DeBoskey, David Gregory & Jiang, Wei, 2012. "Earnings management and auditor specialization in the post-sox era: An examination of the banking industry," Journal of Banking & Finance, Elsevier, vol. 36(2), pages 613-623.
    23. Morris, Richard D. & Kang, Helen & Jie, Jing, 2016. "The determinants and value relevance of banks' discretionary loan loss provisions during the financial crisis," Journal of Contemporary Accounting and Economics, Elsevier, vol. 12(2), pages 176-190.
    24. Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Lobo, Gerald J., 2013. "Unintended consequences of the increased asset threshold for FDICIA internal controls: Evidence from U.S. private banks," Journal of Banking & Finance, Elsevier, vol. 37(12), pages 4879-4892.
    25. Xu, Xiaolu, 2019. "The association between fair value measurements and banks' discretionary accounting choices11I thank Roger Graham (editor) and two anonymous reviewers for the suggestions and guidance that substantial," Advances in accounting, Elsevier, vol. 44(C), pages 108-120.
    26. Hamadi, Malika & Heinen, Andréas & Linder, Stefan & Porumb, Vlad-Andrei, 2016. "Does Basel II affect the market valuation of discretionary loan loss provisions?," Journal of Banking & Finance, Elsevier, vol. 70(C), pages 177-192.
    27. Stergios Leventis & Panagiotis E. Dimitropoulos & Asokan Anandarajan, 2012. "Signalling by banks using loan loss provisions: the case of the European Union," Journal of Economic Studies, Emerald Group Publishing Limited, vol. 39(5), pages 604-618, September.
    28. Jari-Mikko Meriläinen, 2019. "Western European Stakeholder Banks’ Loan Loss Accounting," Journal of Financial Services Research, Springer;Western Finance Association, vol. 56(2), pages 185-207, October.
    29. Pandey, Ashish & Guhathakurta, Kousik, 2022. "Value relevance of loan loss provision components and the choice of model specification," Advances in accounting, Elsevier, vol. 58(C).
    30. Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Lobo, Gerald J., 2011. "Ability of accounting and audit quality variables to predict bank failure during the financial crisis," Journal of Banking & Finance, Elsevier, vol. 35(11), pages 2811-2819, November.
    31. Amina Malik & Haroon Aziz & Buerhan Saiti & Shahab Ud Din, 2021. "The Impact of Earnings variability and Regulatory Measures on Income Smoothing: Evidence from Panel Regression," Journal of Central Banking Theory and Practice, Central bank of Montenegro, vol. 10(1), pages 183-201.
    32. Glen Hansen, 2015. "Managerial Discretion Over Loan Loss Reserves during the Global Financial Crisis," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 9(1), pages 51-61.
    33. Hegde, Shantaram P. & Kozlowski, Steven E., 2021. "Discretionary loan loss provisioning and bank stock returns: The Role of economic booms and busts," Journal of Banking & Finance, Elsevier, vol. 130(C).

  30. Kiridaran Kanagaretnam & Gerald Lobo & Emad Mohammad, 2009. "Are Stock Options Grants to CEOs of Stagnant Firms Fair and Justified?," Journal of Business Ethics, Springer, vol. 90(1), pages 137-155, November.

    Cited by:

    1. Habib, Ahsan & Hasan, Mostafa Monzur, 2019. "Corporate life cycle research in accounting, finance and corporate governance: A survey, and directions for future research," International Review of Financial Analysis, Elsevier, vol. 61(C), pages 188-201.
    2. Maria Joutsenvirta, 2013. "Executive Pay and Legitimacy: Changing Discursive Battles Over the Morality of Excessive Manager Compensation," Journal of Business Ethics, Springer, vol. 116(3), pages 459-477, September.
    3. Ahsan Habib & Mostafa Monzur Hasan, 2017. "Firm life cycle, corporate risk-taking and investor sentiment," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(2), pages 465-497, June.

  31. Kanagaretnam, Kiridaran & Mestelman, Stuart & Nainar, Khalid & Shehata, Mohamed, 2009. "The impact of social value orientation and risk attitudes on trust and reciprocity," Journal of Economic Psychology, Elsevier, vol. 30(3), pages 368-380, June.
    See citations under working paper version above.
  32. Kanagaretnam, Kiridaran & Mathieu, Robert & Shehata, Mohamed, 2009. "Usefulness of comprehensive income reporting in Canada," Journal of Accounting and Public Policy, Elsevier, vol. 28(4), pages 349-365, July.

    Cited by:

    1. Gonzalo Rodríguez‐Pérez & John Slof & Magda Solà & Margarita Torrent & Immaculada Vilardell, 2011. "Assessing the Impact of Fair‐Value Accounting on Financial Statement Analysis: A Data Envelopment Analysis Approach," Abacus, Accounting Foundation, University of Sydney, vol. 47(1), pages 61-84, March.
    2. Chiara Mio & Marco Fasan, 2014. "The determinants of materiality disclosure in integrated corporate reporting," Working Papers 09, Department of Management, Università Ca' Foscari Venezia.
    3. HeeJin Park, 2018. "Market Reaction to Other Comprehensive Income," Sustainability, MDPI, vol. 10(6), pages 1-14, June.
    4. Manfred Kühnberger, 2014. "Fair Value Accounting, Bilanzpolitik und die Qualität von IFRS-Abschlüssen. Ein überblick über ausgewählte Aspekte der Fair Value-Bewertung," Schmalenbach Journal of Business Research, Springer, vol. 66(5), pages 428-450, August.
    5. Murad Harasheh & Federica Doni & Maria Vittoria Franceschelli & Andrea Amaduzzi, 2021. "The value relevance of Other Comprehensive Income: Extensive evidence from Europe," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(3), pages 3835-3851, July.
    6. Federica Doni & Silvia Rossetti & Roberto Verona, 2017. "Performance Reporting Choices after the Adoption of IAS 1 Revised: Comparative Evidence from Europe and the USA," International Journal of Economics and Financial Issues, Econjournals, vol. 7(4), pages 558-574.
    7. Inês Pinto & Ana Isabel Morais, 2022. "Classification of Equity Instruments under IFRS 9: Determinants and Consequences," Australian Accounting Review, CPA Australia, vol. 32(4), pages 411-426, December.
    8. Asyrofa Rahmi & Hung-Yuan Lu & Deron Liang & Dinda Novitasari & Chih-Fong Tsai, 2023. "Role of Comprehensive Income in Predicting Bankruptcy," Computational Economics, Springer;Society for Computational Economics, vol. 62(2), pages 689-720, August.
    9. Alessandro Mechelli & Riccardo Cimini, 2013. "Assessing value relevance of comprehensive income in European banks and other financial institutions," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(1), pages 13-41.
    10. Yiting Cao & Qi (Flora) Dong, 2020. "Does reporting position affect the pricing of the volatility of comprehensive income?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(9-10), pages 1113-1150, October.
    11. Lee, Cheol & Park, Myung S., 2013. "Subjectivity in fair-value estimates, audit quality, and informativeness of other comprehensive income," Advances in accounting, Elsevier, vol. 29(2), pages 218-231.
    12. Adul Aziz Saymeh & Ayman Mansour Khalaf ALkhazaleh* & Eman Marwan Musallam, 2019. "The Impact of Other Comprehensive Income Items on Financial Performance: Case of Jordanian Commercial Banks," The Journal of Social Sciences Research, Academic Research Publishing Group, vol. 5(4), pages 881-893, 04-2019.
    13. Alessandro Mechelli & Vincenzo Sforza & Alessandra Stefanoni & Riccardo Cimini, 2018. "The Usefulness of Regulatory Capital for Investors’ Judgments in the Basel 3 Framework," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(6), pages 1-72, April.
    14. Veltri, Stefania & Ferraro, Olga, 2018. "Does other comprehensive income matter in credit-oriented systems? Analyzing the Italian context," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 30(C), pages 18-31.
    15. Pier Luigi Marchini & Carlotta D'Este, 2015. "Comprehensive Income: which potential effects on firms? performance evaluation and users? decision process?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2015(2), pages 55-94.
    16. Clare Roberts & Yue Wang, 2009. "Accounting harmonization and the value‐relevance of dirty surplus accounting flows," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 8(4), pages 340-368, October.
    17. Alhashel, Bader S. & Albader, Sulaiman H., 2020. "How do sovereign wealth funds pay their portfolio companies’ executives? Evidence from Kuwait," International Review of Economics & Finance, Elsevier, vol. 67(C), pages 303-322.
    18. Carien van Mourik & Yuko Katsuo Asami, 2018. "Articulation, Profit or Loss and OCI in the IASB Conceptual Framework: Different Shades of Clean (or Dirty) Surplus," Accounting in Europe, Taylor & Francis Journals, vol. 15(2), pages 167-192, May.
    19. Thomas Ryttersgaard, 2021. "Bridge over troubled water: Is it possible to define other comprehensive income?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2021(1), pages 61-87.
    20. Alain Devalle & Riccardo Magarini, 2012. "Assessing the value relevance of total comprehensive income under IFRS: an empirical evidence from European stock exchanges," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 8(1), pages 43-68.
    21. Palea, Vera & Scagnelli, Simone Domenico, 2014. "Do Earnings Reported under IFRS Improve the Prediction of Future Cash Flows? Evidence From European Banks," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201443, University of Turin.
    22. John M. Barrios & Marco Fasan & Daniele Macciocchi, 2013. "CEO turnover, earnings management and value relevance. A theoretical analysis on the Italian context," Working Papers 11, Department of Management, Università Ca' Foscari Venezia.
    23. Zamora Ramírez, Constancio & Moreno Rojas, José & Rueda Torres, Juan Antonio, 2014. "Contabilidad del impuesto sobre beneficios y resultado global: relevancia valorativa en el mercado financiero español," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(2), pages 174-182.
    24. Piotr Prewysz-Kwinto, 2020. "Geographical and Sectoral Diversity of the Statement of Comprehensive Income with IAS," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 507-525.
    25. Shahwali Khan & Michael E. Bradbury & Steven Cahan, 2016. "The volatility of comprehensive income and its association with market risk," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 56(3), pages 727-748, September.
    26. Carmen- Alexandra BALTARIU, 2015. "The Current State Of Knowledge In The Value Relevance Research Field," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 7, pages 13-20, April.
    27. Brian Bratten & Monika Causholli & Urooj Khan, 2016. "Usefulness of fair values for predicting banks’ future earnings: evidence from other comprehensive income and its components," Review of Accounting Studies, Springer, vol. 21(1), pages 280-315, March.
    28. Igor Goncharov & Allan Hodgson, 2008. "Comprehensive Income In Europe: Valuation, Prediction And Conservative Issues," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(10), pages 1-1.
    29. Karola Bastini & Rainer Kasperzak, 2013. "Erkenntnisfortschritt in der Rechnungslegung durch experimentelle Forschung? — Diskussion methodischer Grundsatzfragen anhand der Entscheidungsnützlichkeit des Performance Reporting," Schmalenbach Journal of Business Research, Springer, vol. 65(7), pages 622-660, December.
    30. Joshua Anderson & Yiting Cao & Edward J. Riedl & Scarlett Xiaotong Song, 2023. "Other comprehensive income, its components, and analysts’ forecasts," Review of Accounting Studies, Springer, vol. 28(2), pages 792-826, June.
    31. Patrizia Gazzola & Stefano Amelio, 2014. "Roe in Turbulent Time," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 62(2), pages 347-353.
    32. Abderrahmane Djaballah & Anne Fortin, 2021. "Value Relevance of Comprehensive Income for the Canadian Market," Accounting Perspectives, John Wiley & Sons, vol. 20(1), pages 49-77, March.
    33. Allan Hodgson & Mark Russell, 2014. "Comprehending Comprehensive Income," Australian Accounting Review, CPA Australia, vol. 24(2), pages 100-110, June.
    34. Stuart Mestelman & Emad Mohammad & Mohamed Shehata, 2015. "The Convergence of IFRS and US GAAP: Evidence from the SEC’s Removal of Form 20-F Reconciliations," Department of Economics Working Papers 2015-06, McMaster University.
    35. Shahwali Khan & Michael E. Bradbury & Stephen Courtenay, 2018. "Value Relevance of Comprehensive Income," Australian Accounting Review, CPA Australia, vol. 28(2), pages 279-287, June.
    36. Marco Fasan & Chiara Mio, 2017. "Fostering Stakeholder Engagement: The Role of Materiality Disclosure in Integrated Reporting," Business Strategy and the Environment, Wiley Blackwell, vol. 26(3), pages 288-305, March.
    37. Stefano AMELIO, 2016. "The Connection between IAS/IFRS and Social Responsibility," Management Dynamics in the Knowledge Economy, College of Management, National University of Political Studies and Public Administration, vol. 4(1), pages 7-30, March.
    38. Taisier A. Zoubi & Feras Salama & Mahmud Hossain & Yass A. Alkafaji, 2016. "The Value Relevance of Components of Other Comprehensive Income When Net Income Is Disaggregated," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 19(04), pages 1-36, December.
    39. Chikashi Tsuji, 2013. "An Investigation of Comprehensive Income and Firm Performance: The Case of the Electric Appliances Industry of the Tokyo Stock Exchange," Accounting and Finance Research, Sciedu Press, vol. 2(2), pages 1-29, May.
    40. Alessandro Mechelli & Riccardo Cimini, 2014. "Is Comprehensive Income Value Relevant and Does Location Matter? A European Study," Accounting in Europe, Taylor & Francis Journals, vol. 11(1), pages 59-87, June.
    41. Mohammad Ali Al Hayek & Abdel-Rahman kh. El-Dalabeeh *, 2019. "The Impact of Comprehensive Income on Owners Equity at the Jordanian Commercial Banks, Analytical Study," The Journal of Social Sciences Research, Academic Research Publishing Group, vol. 5(9), pages 1312-1320, 09-2019.
    42. Heinrichs, Nicolas & Hess, Dieter & Homburg, Carsten & Lorenz, Michael & Sievers, Soenke, 2011. "Extended dividend, cash flow and residual income valuation models: Accounting for deviations from ideal conditions," CFR Working Papers 11-11, University of Cologne, Centre for Financial Research (CFR).
    43. Czajor Przemysław & Druszcz Piotr & Hendryk Michał, 2019. "Usefulness of Comprehensive Income Statement – Preliminary Study on the Example of Companies from the Wig30 Index," Financial Sciences. Nauki o Finansach, Sciendo, vol. 24(4), pages 10-26, December.
    44. Aliyu Baba Usman & Aliyu Baba Usman & Noor Afza Binti Amran & Hasnah Binti Shaari, 2016. "The Value Relevance of Comprehensive Income in Nigerian: A Pilot Test," International Journal of Economics and Financial Issues, Econjournals, vol. 6(2), pages 793-797.
    45. Mohammad Aladwan, 2018. "Accounting Measurement Revolution and Market Value," Modern Applied Science, Canadian Center of Science and Education, vol. 12(11), pages 279-279, November.

  33. Kanagaretnam, Kiridaran & Lobo, Gerald J. & Whalen, Dennis J., 2007. "Does good corporate governance reduce information asymmetry around quarterly earnings announcements?," Journal of Accounting and Public Policy, Elsevier, vol. 26(4), pages 497-522.

    Cited by:

    1. Filippo Vitolla & Nicola Raimo & Michele Rubino, 2020. "Board characteristics and integrated reporting quality: an agency theory perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 1152-1163, March.
    2. Malik, Muhammad Farhan & Nowland, John & Buckby, Sherrena, 2021. "Voluntary adoption of board risk committees and financial constraints risk," International Review of Financial Analysis, Elsevier, vol. 73(C).
    3. Zabihollah Rezaee & Ling Tuo, 2019. "Are the Quantity and Quality of Sustainability Disclosures Associated with the Innate and Discretionary Earnings Quality?," Journal of Business Ethics, Springer, vol. 155(3), pages 763-786, March.
    4. He, Wei & Kyaw, NyoNyo A., 2018. "Ownership structure and investment decisions of Chinese SOEs," Research in International Business and Finance, Elsevier, vol. 43(C), pages 48-57.
    5. Vanessa Carvalho Pereira & Antonio Gualberto Pereira & José Sérgio Casé Oliveira, 2023. "Influence of ownership structure on the choice of Big Four independent auditors," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(3), pages 316-326, September.
    6. Khandelwal, Chandni & Kumar, Satish & Madhavan, Vinodh & Pandey, Nitesh, 2020. "Do board characteristics impact corporate risk disclosures? The Indian experience," Journal of Business Research, Elsevier, vol. 121(C), pages 103-111.
    7. António Pedro Soares Pinto & Mário Gomes Augusto & Pedro M. Gama, 2010. "Bank Relationships And Corporate Governance: A Survey Of The Literature From The Perspective Of Smes," Portuguese Journal of Management Studies, ISEG, Universidade de Lisboa, vol. 0(1), pages 65-85.
    8. 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.
    9. 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.
    10. Styliani Panetsidou & Angelos Synapis & Ioannis Tsalavoutas, 2022. "Price run-ups and insider trading laws under different regulatory environments," Review of Quantitative Finance and Accounting, Springer, vol. 59(2), pages 601-639, August.
    11. Barakat, Ahmed & Chernobai, Anna & Wahrenburg, Mark, 2014. "Information asymmetry around operational risk announcements," Journal of Banking & Finance, Elsevier, vol. 48(C), pages 152-179.
    12. Ricardo Luiz Menezes da Silva & Paula Carolina Ciampaglia Nardi & Vinicius Aversari Martins & Milton Barossi-Filho, 2014. "Factors Affecting Stock Liquidity: Corporate Governance, ADRs and Economic Crisis," Brazilian Business Review, Fucape Business School, vol. 11(1), pages 1-24, January.
    13. Ng, Anthony C. & Rezaee, Zabihollah, 2015. "Business sustainability performance and cost of equity capital," Journal of Corporate Finance, Elsevier, vol. 34(C), pages 128-149.
    14. José V. Frias‐Aceituno & Lazaro Rodriguez‐Ariza & I.M Garcia‐Sanchez, 2013. "The Role of the Board in the Dissemination of Integrated Corporate Social Reporting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 20(4), pages 219-233, July.
    15. Ricardo Campos-Espinoza & Hanns de la Fuente-Mella & Berta Silva-Palavecinos & David Cademartori-Rosso, 2015. "Adopting the IFRS and its impact on reducing information asymmetry in the Chilean capital market," Netnomics, Springer, vol. 16(3), pages 193-204, December.
    16. He Xiao, 2022. "How does air pollution affect corporate information environment?," Journal of Financial Research, Southern Finance Association;Southwestern Finance Association, vol. 45(4), pages 987-1016, December.
    17. Harris, Terry, 2017. "Earnings announcements and quoted bid-ask spreads of U.S. Bank Holding Companies," Finance Research Letters, Elsevier, vol. 20(C), pages 223-228.
    18. Jennifer Martínez‐Ferrero & Emma García‐Meca, 2020. "Internal corporate governance strength as a mechanism for achieving sustainable development goals," Sustainable Development, John Wiley & Sons, Ltd., vol. 28(5), pages 1189-1198, September.
    19. Wang, Hu & Jiang, Shuyang, 2023. "Green bond issuance and stock price informativeness," Economic Analysis and Policy, Elsevier, vol. 79(C), pages 120-133.
    20. Ha Thanh Nguyen & Balachandran Muniandy, 2021. "Gender, ethnicity and stock liquidity: evidence from South Africa," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(S1), pages 2337-2377, April.
    21. Rodríguez-Ariza, Lázaro & Frías Aceituno, José V. & García Rubio, Raquel, 2014. "El consejo de administración y las memorias de sostenibilidad," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(1), pages 5-16.
    22. Georgeta Vintila & Stefan Cristian Gherghina, 2013. "Board of Directors Independence and Firm Value: Empirical Evidence Based on the Bucharest Stock Exchange Listed Companies," International Journal of Economics and Financial Issues, Econjournals, vol. 3(4), pages 885-900.
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    47. Thi Thuc Doan Nguyen, 2020. "The Relationship Between Board of Directors and Sustainability Reporting: An Empirical Study in German Large Listed Firms," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 68(1), pages 211-218.
    48. Angel Huerga & Carlos Rodríguez-Monroy, 2019. "Mandatory Convertible Bonds and the Agency Problem," Sustainability, MDPI, vol. 11(15), pages 1-21, July.
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    50. Frode Kjærland & Ane Tolnes Haugdal & Anna Søndergaard & Anne Vågslid, 2020. "Corporate Governance and Earnings Management in a Nordic Perspective: Evidence from the Oslo Stock Exchange," JRFM, MDPI, vol. 13(11), pages 1-18, October.
    51. Marc J. M. Bohmann & Vinay Patel, 2022. "Informed options trading prior to FDA announcements," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(7-8), pages 1211-1236, July.
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    53. Nancy Harp & Mark Myring & Rebecca Shortridge, 2014. "Do Variations in the Strength of Corporate Governance Still Matter? A Comparison of the Pre- and Post-Regulation Environment," Journal of Business Ethics, Springer, vol. 122(3), pages 361-373, July.
    54. Bazrafshan, Ebrahim & Marcus, Alan J. & Tehranian, Hassan, 2021. "CEOs versus the board: Implications of strained relations for stock liquidity," Global Finance Journal, Elsevier, vol. 48(C).
    55. Manuel Ammann & Christian Ehmann, 2017. "Is Governance Related to Investment Performance and Asset Allocation? Empirical Evidence from Swiss Pension Funds," Swiss Journal of Economics and Statistics, Springer;Swiss Society of Economics and Statistics, vol. 153(3), pages 293-339, July.
    56. Van Ha Nguyen & Frank W Agbola & Bobae Choi, 2019. "Does corporate social responsibility reduce information asymmetry? Empirical evidence from Australia," Australian Journal of Management, Australian School of Business, vol. 44(2), pages 188-211, May.
    57. Alves, Paulo & Couto, Eduardo & Francisco, Paulo, 2014. "Board of directors’ composition and financing choices," MPRA Paper 52973, University Library of Munich, Germany, revised 2014.
    58. Ling Chu & Robert Mathieu & Chima Mbagwu, 2009. "The Impact of Corporate Governance and Audit Quality on the Cost of Private Loans," Accounting Perspectives, John Wiley & Sons, vol. 8(4), pages 277-304, November.
    59. Caixe, Daniel Ferreira & Kalatzis, Aquiles Elie Guimarães & Castro, Luiz Ricardo Kabbach de, 2019. "Controlling shareholders and investment-risk sensitivity in an emerging economy," Emerging Markets Review, Elsevier, vol. 39(C), pages 133-153.
    60. Samya Tahir & Mian Sajid Nazir & Muhammad Ali Jibran Qamar & M. Martin Boyer, 2022. "Ineffective implementation of corporate governance? A call for greater transparency to reduce agency cost," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(5), pages 1528-1547, July.
    61. Loukil, Nadia & Yousfi, Ouidad, 2010. "Does corporate governance affect stock liquidity in the Tunisian Stock Market?," MPRA Paper 28697, University Library of Munich, Germany, revised Feb 2011.
    62. Stereńczak, Szymon & Kubiak, Jarosław, 2022. "Dividend policy and stock liquidity: Lessons from Central and Eastern Europe," Research in International Business and Finance, Elsevier, vol. 62(C).
    63. Isabel‐María García‐Sánchez & Nazim Hussain & Sana‐Akbar Khan & Jennifer Martínez‐Ferrero, 2022. "Assurance of corporate social responsibility reports: Examining the role of internal and external corporate governance mechanisms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(1), pages 89-106, January.
    64. He, Liyu & He, Rong & Evans, Elaine, 2020. "Board influence on a firm’s long-term success: Australian evidence," Journal of Behavioral and Experimental Finance, Elsevier, vol. 27(C).
    65. Geeta Duppati & Frank Scrimgeour & Anoop S. Kumar, 2019. "Country-level Governance and Capital Markets in Asia-Pacific Region," Indian Journal of Corporate Governance, , vol. 12(2), pages 187-212, December.
    66. Ann Ling-Ching Chan & Edward Lee & Jirada Petaibanlue & Ning Tan, 2017. "Do board interlocks motivate voluntary disclosure? Evidence from Taiwan," Review of Quantitative Finance and Accounting, Springer, vol. 48(2), pages 441-466, February.
    67. Denis Cormier & Michel Magnan, 2014. "Does a Firm's Exposure to Ethical Issues Matter to Financial Markets? A Governance Perspective," GREDEG Working Papers 2014-32, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France.
    68. Ibrahim Yousef & Hanada Almoumani & Ihssan Samara, 2020. "The Impact of Internationalization of the Boardroom on Capital Structure," JRFM, MDPI, vol. 13(12), pages 1-15, December.
    69. Nguyen, Thao & Bai, Min & Hou, Yang & Vu, Manh-Chien, 2021. "Corporate governance and dynamics capital structure: evidence from Vietnam," Global Finance Journal, Elsevier, vol. 48(C).
    70. Ng, Anthony C. & Rezaee, Zabihollah, 2020. "Business sustainability factors and stock price informativeness," Journal of Corporate Finance, Elsevier, vol. 64(C).
    71. Lucrezia Songini & Anna Pistoni & Patrizia Tettamanzi & Fabrizio Fratini & Valentina Minutiello, 2022. "Integrated reporting quality and BoD characteristics: an empirical analysis," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(2), pages 579-620, June.
    72. Song, Xinyu & Yang, Baochen, 2022. "Oil price uncertainty, corporate governance and firm performance," International Review of Economics & Finance, Elsevier, vol. 80(C), pages 469-487.
    73. Sheng-Syan Chen & Robin K. Chou & Yun-Chi Lee, 2020. "The effects of executive compensation and outside monitoring on firms’ pre-repurchase disclosure behavior and post-repurchase performance," Review of Quantitative Finance and Accounting, Springer, vol. 54(1), pages 111-158, January.
    74. Muhammad Nadeem, 2022. "Board Gender Diversity and Managerial Obfuscation: Evidence from the Readability of Narrative Disclosure in 10-K Reports," Journal of Business Ethics, Springer, vol. 179(1), pages 153-177, August.
    75. Bazrafshan, Ebrahim & Kandelousi, Amene S. & Hooy, Chee-Wooi, 2016. "The impact of earnings management on the extent of disclosure and true financial performance: Evidence from listed firms in Hong Kong," The British Accounting Review, Elsevier, vol. 48(2), pages 206-219.
    76. Lian, Yonghui & Ye, Tao & Zhang, Yiyang & Zhang, Lin, 2023. "How does corporate ESG performance affect bond credit spreads: Empirical evidence from China," International Review of Economics & Finance, Elsevier, vol. 85(C), pages 352-371.
    77. Cormier, Denis & Houle, Sylvain & Ledoux, Marie-Josée, 2013. "The incidence of earnings management on information asymmetry in an uncertain environment: Some Canadian evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 22(1), pages 26-38.
    78. Jose-Manuel Prado-Lorenzo & Isabel-Maria Garcia-Sanchez, 2010. "The Role of the Board of Directors in Disseminating Relevant Information on Greenhouse Gases," Journal of Business Ethics, Springer, vol. 97(3), pages 391-424, December.
    79. Don M. Autore & Jeffrey Hobbs & Tunde Kovacs & Vivek Singh, 2019. "Do shareholder rights influence the direct costs of issuing seasoned equity?," Review of Quantitative Finance and Accounting, Springer, vol. 52(1), pages 1-33, January.
    80. Busco, Cristiano & Malafronte, Irma & Pereira, John & Starita, Maria Grazia, 2019. "The determinants of companies’ levels of integration: Does one size fit all?," The British Accounting Review, Elsevier, vol. 51(3), pages 277-298.
    81. Liqiang Chen & Hong Fan & Xiaofei Song, 2023. "Impact of professor‐directors on Chinese firms' environmental performance," International Review of Finance, International Review of Finance Ltd., vol. 23(4), pages 696-720, December.
    82. Nicola Dalla Via & Paolo Perego, 2018. "Determinants of Conflict Minerals Disclosure Under the Dodd–Frank Act," Business Strategy and the Environment, Wiley Blackwell, vol. 27(6), pages 773-788, September.
    83. Leon Li & Nen-Chen Richard Hwang & Gilbert V. Nartea, 2019. "Effects of Earnings Management Strategy on Earnings Predictability: A Quantile Regression Approach Based on Opportunistic Versus Efficient Earnings Management," Working Papers in Economics 19/09, University of Canterbury, Department of Economics and Finance.

  34. Kiridaran Kanagaretnam & Gerald J. Lobo & Dennis J. Whalen, 2005. "Relationship Between Analyst Forecast Properties and Equity Bid‐Ask Spreads and Depths Around Quarterly Earnings Announcements," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(9‐10), pages 1773-1799, November.

    Cited by:

    1. Barakat, Ahmed & Chernobai, Anna & Wahrenburg, Mark, 2014. "Information asymmetry around operational risk announcements," Journal of Banking & Finance, Elsevier, vol. 48(C), pages 152-179.
    2. Dowdell, Thomas D. & Kim, Jang-Chul & Klamm, Bonnie K. & Watson, Marcia Weidenmier, 2013. "Internal control reporting and market liquidity," Research in Accounting Regulation, Elsevier, vol. 25(1), pages 30-40.
    3. Xin, Baohua, 2022. "From Lab Experiments to the Field: The Case of a Price Formation Model Based on Laboratory Findings," Journal of Economic Dynamics and Control, Elsevier, vol. 141(C).
    4. Syeda Khiraza Naqvi & Faisal Shahzad & Ijaz Ur Rehman & Fiza Qureshi & Usama Laique, 2021. "Corporate social responsibility performance and information asymmetry: The moderating role of analyst coverage," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(6), pages 1549-1563, November.
    5. Perotti, Pietro & Rindi, Barbara, 2010. "Market makers as information providers: The natural experiment of STAR," Journal of Empirical Finance, Elsevier, vol. 17(5), pages 895-917, December.
    6. Zhenhua Chen & Adrienna Huffman & Gans Narayanamoorthy & Ruizhong Zhang, 2021. "Minimum tick size and analyst coverage: Evidence from the Tick Size Pilot Program," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(3-4), pages 666-691, March.
    7. Samet, Marwa & Jarboui, Anis, 2017. "How does corporate social responsibility contribute to investment efficiency?," Journal of Multinational Financial Management, Elsevier, vol. 40(C), pages 33-46.
    8. Lobo, Gerald J. & Song, Minsup & Stanford, Mary, 2012. "Accruals quality and analyst coverage," Journal of Banking & Finance, Elsevier, vol. 36(2), pages 497-508.

  35. Kanagaretnam, Kiridaran & Lobo, Gerald J. & Yang, Dong-Hoon, 2005. "Determinants of signaling by banks through loan loss provisions," Journal of Business Research, Elsevier, vol. 58(3), pages 312-320, March.

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    1. Feng, Cong & Fay, Scott & Kashmiri, Saim, 2022. "The value relevance of descriptive R&D intensity," Journal of Business Research, Elsevier, vol. 139(C), pages 1394-1407.
    2. Tran, Arthur M. & Griffiths, Mark D. & Winters, Drew B., 2023. "Small bank managers are prudent: A Benford’s Law approach to analyzing loan loss allowances," Journal of Economics and Business, Elsevier, vol. 125.
    3. Tram-Anh Nguyen & Phu Ha Nguyen & Hiep Ngoc Luu & Trang Nguyen Ha Cu & Phuong-Anh Nguyen, 2023. "Bank provisioning practice during the pandemic: evidence from the COVID-19 outbreak," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(3), pages 248-260, September.
    4. 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.
    5. Onali, Enrico & Ginesti, Gianluca, 2015. "New Accounting Rules for Loan Loss Provisions in Europe: Much Ado about Nothing?," MPRA Paper 64266, University Library of Munich, Germany, revised 10 May 2015.
    6. Ozili, Peterson K, 2015. "Loan Loss Provisioning, Income Smoothing, Signaling, Capital Management and Procyclicality: Does IFRS Matter? Empirical Evidence from Nigeria," MPRA Paper 68350, University Library of Munich, Germany.
    7. Skała, Dorota, 2021. "Loan loss provisions and income smoothing – Do shareholders matter?," International Review of Financial Analysis, Elsevier, vol. 78(C).
    8. Farook, Sayd & Hassan, M. Kabir & Clinch, Gregory, 2014. "Islamic bank incentives and discretionary loan loss provisions," Pacific-Basin Finance Journal, Elsevier, vol. 28(C), pages 152-174.
    9. Adela Socol, 2011. "Loan Losses Provisioning Processes In Romanian Banks During January 2007 - February 2011," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(13), pages 1-11.
    10. Peterson, Ozili K. & Arun, Thankom G., 2018. "Income smoothing among European systemic and non-systemic banks," The British Accounting Review, Elsevier, vol. 50(5), pages 539-558.
    11. Mouna Abdelhedi-Zouch & Achraf Ghorbel, 2016. "Islamic and conventional bank market value: Manager behavior and investor sentiment," Cogent Business & Management, Taylor & Francis Journals, vol. 3(1), pages 1164010-116, December.
    12. Danisman, Gamze Ozturk & Demir, Ender & Ozili, Peterson, 2021. "Loan loss provisioning of US banks: Economic policy uncertainty and discretionary behavior," International Review of Economics & Finance, Elsevier, vol. 71(C), pages 923-935.
    13. Indrani Manna, 2018. "Can We Still Lean Against the Wind?," Open Economies Review, Springer, vol. 29(2), pages 223-259, April.
    14. Wahyoe Soedarmono & Amine Tarazi & Agusman Agusman & Gary S. Monroe & Dominic Gasbarro, 2016. "Loan Loss Provisions and Lending Behavior of Banks: Do Information Sharing and Borrower Legal Rights Matter?," Working Papers hal-01316717, HAL.
    15. Ozili, Peterson K, 2019. "Bank loan loss provisioning during election years in Nigeria," MPRA Paper 96704, University Library of Munich, Germany.
    16. Guglielmo Maria Caporale & Matteo Alessi & Stefano Di Colli & Juan Sergio Lopez, 2015. "Loan Loss Provision: Some Empirical Evidence for Italian Banks," Discussion Papers of DIW Berlin 1459, DIW Berlin, German Institute for Economic Research.
    17. Tito Tomas Siueia & Jianling Wang, 2017. "Loan Loss Provisions, Income Smooth, Signaling, Capital Management and Pro-Cyclicality: Empirical Evidence from Mozambique¡¯s Commercial Banks," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 9(11), pages 48-63, November.
    18. Konstantinos Vasilakopoulos & Christos Tzovas & Apostolos Ballas, 2021. "Banks’ Risk and The Impact of Audit Quality on Income Smoothing," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 20(3), pages 425-453, September.
    19. Di Fabio, Costanza & Ramassa, Paola & Quagli, Alberto, 2021. "Income smoothing in European banks: The contrasting effects of monitoring mechanisms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
    20. Waldron, Theodore L. & Graffin, Scott D. & Porac, Joseph F. & Wade, James B., 2013. "Third-party endorsements of CEO quality, managerial discretion, and stakeholder reactions," Journal of Business Research, Elsevier, vol. 66(12), pages 2592-2599.
    21. Jean-François Casta & Christophe Lejard & Eric Paget-Blanc, 2019. "The Implementation of the IFRS 9 in Banking Industry," Post-Print hal-02405140, HAL.
    22. Jeffrey Ng & Walid Saffar & Janus Jian Zhang, 2020. "Policy uncertainty and loan loss provisions in the banking industry," Review of Accounting Studies, Springer, vol. 25(2), pages 726-777, June.
    23. Caporale, Guglielmo Maria & Alessi, Matteo & Di Colli, Stefano & Lopez, Juan Sergio, 2018. "Loan loss provisions and macroeconomic shocks: Some empirical evidence for italian banks during the crisis," Finance Research Letters, Elsevier, vol. 25(C), pages 239-243.
    24. Wilson, John O.S. & Casu, Barbara & Girardone, Claudia & Molyneux, Philip, 2010. "Emerging themes in banking: Recent literature and directions for future research," The British Accounting Review, Elsevier, vol. 42(3), pages 153-169.
    25. Xiaofeng Hui & Aoran Zhang, 2020. "Construction and Empirical Research on the Dynamic Provisioning Model of China’s Banking Sector under the Macro-Prudential Framework," Sustainability, MDPI, vol. 12(20), pages 1-26, October.
    26. 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.
    27. Cho, Myojung & Chung, Kwang-Hyun, 2016. "The effect of commercial banks' internal control weaknesses on loan loss reserves and provisions," Journal of Contemporary Accounting and Economics, Elsevier, vol. 12(1), pages 61-72.
    28. Mouna Ben rejeb attia & Houda Sassi & Naima Lassoued, 2013. "Signaling over income smoothing and IFRS adoption by banks: a panel data analysis on MENA countries," Economics Bulletin, AccessEcon, vol. 33(3), pages 2340-2356.
    29. Lin, Yi-Mien & Shen, Cheng-An, 2015. "Family firms' credit rating, idiosyncratic risk, and earnings management," Journal of Business Research, Elsevier, vol. 68(4), pages 872-877.
    30. Malik, Amina & Din, Shahab Ud & Shafiq, Muhammad & Butt, Babar Zaheer & Aziz, Haroon, 2019. "Earning Management and the Likelihood of Financial Distress in Banks — Evidence from Pakistani Commercial Banks," Public Finance Quarterly, Corvinus University of Budapest, vol. 64(2), pages 208-221.
    31. Wu, Meng-Wen & Shen, Chung-Hua & Lu, Chin-Hwa, 2015. "Do more foreign strategic investors and more directors improve the earnings smoothing? The case of China," International Review of Economics & Finance, Elsevier, vol. 36(C), pages 3-16.
    32. Ozili, Peterson K, 2017. "Bank Loan Loss Provisions Research: A Review," MPRA Paper 76495, University Library of Munich, Germany.
    33. Giuseppe Sannino & Gianluca Ginesti & Carlo Drago, 2014. "Impairment estimates for available-for-sale equity instruments under IFRS: evidence from italian Banks," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2014(2-3-4), pages 115-140.
    34. Glen Hansen, 2015. "Predicting Loan Loss Provisions by Including Loan Type Characteristics," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 9(2), pages 53-67.
    35. 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.
    36. Morris, Richard D. & Kang, Helen & Jie, Jing, 2016. "The determinants and value relevance of banks' discretionary loan loss provisions during the financial crisis," Journal of Contemporary Accounting and Economics, Elsevier, vol. 12(2), pages 176-190.
    37. Mohammad M. Alhadab & Bassam Al-Own, 2017. "Earnings Management and Banks Performance: Evidence from Europe," 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 134-145, October.
    38. Stergios Leventis & Panagiotis E. Dimitropoulos & Asokan Anandarajan, 2012. "Signalling by banks using loan loss provisions: the case of the European Union," Journal of Economic Studies, Emerald Group Publishing Limited, vol. 39(5), pages 604-618, September.
    39. Ozili, Peterson K, 2020. "Bank loan loss provisioning during election years: cross-country evidence," MPRA Paper 96639, University Library of Munich, Germany.
    40. Yuan George Shan & Lei Xu, 2012. "Bad debt provisions of financial institutions," International Journal of Managerial Finance, Emerald Group Publishing Limited, vol. 8(4), pages 344-364, September.
    41. Mi Joo Lee & In Tae Hwang & Sun Min Kang, 2020. "The Effect of Forward‐looking Criteria and IFRS on the Informativeness of Banks’ Loan Loss Allowances: Evidence from Korea," Australian Accounting Review, CPA Australia, vol. 30(2), pages 85-104, June.
    42. 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).
    43. Giulio Velliscig & Josanco Floreani & Maurizio Polato, 2023. "Capital and asset quality implications for bank resilience and performance in the light of NPLs’ regulation: a focus on the Texas ratio," Journal of Banking Regulation, Palgrave Macmillan, vol. 24(1), pages 66-88, March.
    44. Glen Hansen, 2015. "Managerial Discretion Over Loan Loss Reserves during the Global Financial Crisis," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 9(1), pages 51-61.
    45. Ozili, Peterson K, 2019. "Bank loan loss provisions, risk-taking and bank intangibles," MPRA Paper 90273, University Library of Munich, Germany.
    46. Matteo Alessi & Stefano Di Colli & Juan Sergio Lopez, 2014. "Loan Loss Provisioning and Relationship Banking in Italy: Practices and Empirical Evidence," Journal of Entrepreneurial and Organizational Diversity, European Research Institute on Cooperative and Social Enterprises, vol. 3(1), pages 111-129, June.

  36. Kiridaran Kanagaretnam & Gerald J. Lobo & Dong†Hoon Yang, 2004. "Joint Tests of Signaling and Income Smoothing through Bank Loan Loss Provisions," Contemporary Accounting Research, John Wiley & Sons, vol. 21(4), pages 843-884, December.

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    1. Egor Nikulin & Jeff Downing, 2021. "Loan-loss provisions, earnings management, and capital management by Russian banks: the impact of changes in banking regulation and oversight," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 11(4), pages 659-677, December.
    2. Kanagaretnam, Kiridaran & Krishnan, Gopal V. & Lobo, Gerald J., 2009. "Is the market valuation of banks' loan loss provision conditional on auditor reputation?," Journal of Banking & Finance, Elsevier, vol. 33(6), pages 1039-1047, June.
    3. Kanagaretnam, Kiridaran & Lim, Chee Yeow & Lobo, Gerald J., 2010. "Auditor reputation and earnings management: International evidence from the banking industry," Journal of Banking & Finance, Elsevier, vol. 34(10), pages 2318-2327, October.
    4. Gaëtan Le Quang, 2019. "Discretionary loan loss provisions and market discipline," Post-Print hal-02429600, HAL.
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    6. 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).
    7. 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.
    8. Yu-Li Huang & Chung-Hua Shen & Kun-Li Lin, 2022. "Did the rating standard for banks change after the crisis?," Review of Quantitative Finance and Accounting, Springer, vol. 58(4), pages 1617-1663, May.
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    10. Ozili, Peterson K, 2015. "Loan Loss Provisioning, Income Smoothing, Signaling, Capital Management and Procyclicality: Does IFRS Matter? Empirical Evidence from Nigeria," MPRA Paper 68350, University Library of Munich, Germany.
    11. Ozili, Peterson K & Outa, Erick R, 2018. "Bank Income Smoothing in South Africa: Role of Ownership, IFRS and Economic fluctuation," MPRA Paper 102567, University Library of Munich, Germany.
    12. Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Lobo, Gerald J. & Mathieu, Robert, 2013. "Impact of FDICIA internal controls on bank risk taking," Journal of Banking & Finance, Elsevier, vol. 37(2), pages 614-624.
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    20. Ozili, Peterson K, 2019. "Impact of IAS 39 reclassification on Income Smoothing by European Banks," MPRA Paper 92098, University Library of Munich, Germany.
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    22. Wahyoe Soedarmono & Amine Tarazi & Agusman Agusman & Gary S. Monroe & Dominic Gasbarro, 2016. "Loan Loss Provisions and Lending Behavior of Banks: Do Information Sharing and Borrower Legal Rights Matter?," Working Papers hal-01316717, HAL.
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    32. Tito Tomas Siueia & Jianling Wang, 2017. "Loan Loss Provisions, Income Smooth, Signaling, Capital Management and Pro-Cyclicality: Empirical Evidence from Mozambique¡¯s Commercial Banks," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 9(11), pages 48-63, November.
    33. Stefano Azzali & Luca Fornaciari & Tatiana Mazza, 2016. "Income Smoothing via Loan Loss Provision in Credit Cooperative Banks," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2016(2), pages 33-54.
    34. Ozili, Peterson K, 2015. "Credit Smoothing and Determinants of Loan Loss Reserves. Evidence from Europe, US, Asia and Africa," MPRA Paper 62641, University Library of Munich, Germany.
    35. Dechow, Patricia & Ge, Weili & Schrand, Catherine, 2010. "Understanding earnings quality: A review of the proxies, their determinants and their consequences," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 344-401, December.
    36. Chung-Hua Shen & Chien-An Wang, 2019. "Do New Brooms Sweep Clean? Evidence that New CEOs Take a ‘Big Bath’ in the Banking Industry," Journal of Emerging Market Finance, Institute for Financial Management and Research, vol. 18(1), pages 106-144, April.
    37. 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.
    38. Di Fabio, Costanza & Ramassa, Paola & Quagli, Alberto, 2021. "Income smoothing in European banks: The contrasting effects of monitoring mechanisms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
    39. Emre Kilic & Gerald Lobo & Tharindra Ranasinghe & Lin Yi, 2021. "Strategic usefulness of ignorance: evidence from income smoothing via retained interest of securitized loans," Review of Quantitative Finance and Accounting, Springer, vol. 56(1), pages 245-272, January.
    40. Kanagaretnam, Kiridaran & Lim, Chee Yeow & Lobo, Gerald J., 2014. "Effects of international institutional factors on earnings quality of banks," Journal of Banking & Finance, Elsevier, vol. 39(C), pages 87-106.
    41. Shen, Chung-Hua & Chen, Ting-Hsuan, 2010. "Estimating banking cost efficiency with the consideration of cost management," The Quarterly Review of Economics and Finance, Elsevier, vol. 50(4), pages 424-435, November.
    42. Marton, Jan & Runesson, Emmeli, 2017. "The predictive ability of loan loss provisions in banks – Effects of accounting standards, enforcement and incentives," The British Accounting Review, Elsevier, vol. 49(2), pages 162-180.
    43. Ghosh, Saibal, 2022. "Elections and provisioning behavior: Assessing the Indian evidence," Economic Systems, Elsevier, vol. 46(1).
    44. Yongtao Hong & Fariz Huseynov & Sabuhi Sardarli & Wei Zhang, 2020. "Bank earnings management and analyst coverage: evidence from loan loss provisions," Review of Quantitative Finance and Accounting, Springer, vol. 55(1), pages 29-54, July.
    45. 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.
    46. Cho, Myojung & Chung, Kwang-Hyun, 2016. "The effect of commercial banks' internal control weaknesses on loan loss reserves and provisions," Journal of Contemporary Accounting and Economics, Elsevier, vol. 12(1), pages 61-72.
    47. Ozili, Peterson K, 2019. "Bank Income Smoothing, Institutions and Corruption," MPRA Paper 92339, University Library of Munich, Germany.
    48. Mouna Ben rejeb attia & Houda Sassi & Naima Lassoued, 2013. "Signaling over income smoothing and IFRS adoption by banks: a panel data analysis on MENA countries," Economics Bulletin, AccessEcon, vol. 33(3), pages 2340-2356.
    49. Dirk E. Black & Spencer R. Pierce & Wayne B. Thomas, 2022. "A Test of Income Smoothing Using Pseudo Fiscal Years," Management Science, INFORMS, vol. 68(7), pages 5533-5555, July.
    50. Barabás, Tünde, 2013. "On the Independence of Auditors, with Special Regard to the Financial Sector," Public Finance Quarterly, Corvinus University of Budapest, vol. 58(2), pages 184-198.
    51. 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).
    52. DeBoskey, David Gregory & Jiang, Wei, 2012. "Earnings management and auditor specialization in the post-sox era: An examination of the banking industry," Journal of Banking & Finance, Elsevier, vol. 36(2), pages 613-623.
    53. Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Liu, Yi, 2018. "Banks' funding structure and earnings quality," International Review of Financial Analysis, Elsevier, vol. 59(C), pages 163-178.
    54. Mohammed Amidu & Simon K. Harvey, 2016. "The persistence of profits of banks in Africa," Review of Quantitative Finance and Accounting, Springer, vol. 47(1), pages 83-108, July.
    55. Wu, Meng-Wen & Shen, Chung-Hua & Lu, Chin-Hwa, 2015. "Do more foreign strategic investors and more directors improve the earnings smoothing? The case of China," International Review of Economics & Finance, Elsevier, vol. 36(C), pages 3-16.
    56. Ozili, Peterson K, 2017. "Bank Loan Loss Provisions Research: A Review," MPRA Paper 76495, University Library of Munich, Germany.
    57. Sung, Hao-Chang & Ho, Shirley J., 2023. "Disclosure strategies for management earnings forecasts: The role of managerial compensation structures, overoptimism, and effort," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(1).
    58. Damiano B. Silipo & Giovanni Verga & Sviatlana Hlebik, 2023. "Managerial Beliefs and Banking Behavior," Journal of Financial Services Research, Springer;Western Finance Association, vol. 64(3), pages 401-431, December.
    59. Jutasompakorn, Pearpilai & Lim, Chu Yeong & Ranasinghe, Tharindra & Ow Yong, Kevin, 2021. "Impact of Basel III on the discretion and timeliness of Banks’ loan loss provisions," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(2).
    60. Glen Hansen, 2015. "Predicting Loan Loss Provisions by Including Loan Type Characteristics," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 9(2), pages 53-67.
    61. Nicoletti, Allison, 2018. "The effects of bank regulators and external auditors on loan loss provisions," Journal of Accounting and Economics, Elsevier, vol. 66(1), pages 244-265.
    62. 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.
    63. Morris, Richard D. & Kang, Helen & Jie, Jing, 2016. "The determinants and value relevance of banks' discretionary loan loss provisions during the financial crisis," Journal of Contemporary Accounting and Economics, Elsevier, vol. 12(2), pages 176-190.
    64. Sabur Mollah & Omar Al Farooque & Asma Mobarek & Philip Molyneux, 2018. "Bank Corporate Governance and Future Earnings Predictability," Working Papers 2018-09, Swansea University, School of Management.
    65. 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).
    66. Hamadi, Malika & Heinen, Andréas & Linder, Stefan & Porumb, Vlad-Andrei, 2016. "Does Basel II affect the market valuation of discretionary loan loss provisions?," Journal of Banking & Finance, Elsevier, vol. 70(C), pages 177-192.
    67. Stergios Leventis & Panagiotis E. Dimitropoulos & Asokan Anandarajan, 2012. "Signalling by banks using loan loss provisions: the case of the European Union," Journal of Economic Studies, Emerald Group Publishing Limited, vol. 39(5), pages 604-618, September.
    68. 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.
    69. Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Lobo, Gerald J., 2011. "Ability of accounting and audit quality variables to predict bank failure during the financial crisis," Journal of Banking & Finance, Elsevier, vol. 35(11), pages 2811-2819, November.
    70. Justin Jin & Kiridaran Kanagaretnam & Gerald J. Lobo, 2018. "Discretion in bank loan loss allowance, risk taking and earnings management," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(1), pages 171-193, March.
    71. 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).
    72. Kiridaran Kanagaretnam & Gerald Lobo & Chong Wang, 2015. "Religiosity and Earnings Management: International Evidence from the Banking Industry," Journal of Business Ethics, Springer, vol. 132(2), pages 277-296, December.
    73. Ozili, Peterson K, 2017. "Discretionary Provisioning Practices among Western European Banks," MPRA Paper 92645, University Library of Munich, Germany.
    74. Yang, Ling, 2016. "Is Bank Supervision Effective? Evidence from the Allowance for Loan and Lease Losses," MPRA Paper 75761, University Library of Munich, Germany.
    75. Bischof, Jannis & Foos, Daniel & Riepe, Jan, 2020. "Does greater transparency discipline the loan loss provisioning of privately held banks?," Discussion Papers 40/2020, Deutsche Bundesbank.
    76. Amina Malik & Haroon Aziz & Buerhan Saiti & Shahab Ud Din, 2021. "The Impact of Earnings variability and Regulatory Measures on Income Smoothing: Evidence from Panel Regression," Journal of Central Banking Theory and Practice, Central bank of Montenegro, vol. 10(1), pages 183-201.
    77. Ozili, Peterson K., 2019. "Bank income smoothing, institutions and corruption," Research in International Business and Finance, Elsevier, vol. 49(C), pages 82-99.
    78. El Sood, Heba Abou, 2012. "Loan loss provisioning and income smoothing in US banks pre and post the financial crisis," International Review of Financial Analysis, Elsevier, vol. 25(C), pages 64-72.
    79. Glen Hansen, 2015. "Managerial Discretion Over Loan Loss Reserves during the Global Financial Crisis," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 9(1), pages 51-61.
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  37. Susan Gensemer & Kiridaran Kanagaretnam, 2004. "Alliances and cost declaration," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 25(3), pages 121-136.

    Cited by:

    1. Y. I. Song & W. Woo & H. R. Rao, 2007. "Interorganizational information sharing in the airline industry: An analysis of stock market responses to code-sharing agreements," Information Systems Frontiers, Springer, vol. 9(2), pages 309-324, July.
    2. Bogumił Kamiński & Maciej Łatek, 2010. "Tradeoff between Equity and Effciency in Revenue Sharing Contracts," Central European Journal of Economic Modelling and Econometrics, Central European Journal of Economic Modelling and Econometrics, vol. 2(1), pages 1-16, January.

  38. Kiridaran Kanagaretnam & Robert Mathieu & Ramachandran Ramanan, 2004. "Outside director remuneration and the decision to grant CEO stock options," International Journal of Business Governance and Ethics, Inderscience Enterprises Ltd, vol. 1(2/3), pages 137-146.

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    1. Ralf Winkler & Maximilian Behrmann, 2019. "Aufsichtsratsvergütung und Überwachungseffektivität: Empirische Befunde für börsennotierte Gesellschaften in Deutschland [Supervisory Board Compensation and Monitoring Effectiveness: Evidence from ," Schmalenbach Journal of Business Research, Springer, vol. 71(3), pages 381-414, November.

  39. Kiridaran Kanagaretnam & Robert Mathieu & Alex Thevaranjan, 2003. "An economic analysis of the use of student evaluations: implications for universities," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 24(1), pages 1-13.

    Cited by:

    1. Horacio Matos-Díaz, 2014. "Measuring grade inflation and grade divergence accounting for student quality," Cogent Economics & Finance, Taylor & Francis Journals, vol. 2(1), pages 1-16, December.
    2. Wan-Ju Iris Franz, 2007. "Grade Inflation under the Threat of Students' Nuisance: Theory and Evidence," Working Papers 070806, University of California-Irvine, Department of Economics.
    3. Shao-Hsun Keng, 2018. "Tenure system and its impact on grading leniency, teaching effectiveness and student effort," Empirical Economics, Springer, vol. 55(3), pages 1207-1227, November.
    4. Shao-Hsun Keng, 2016. "The Effect of a Stricter Academic Dismissal Policy on Course Selection, Student Effort, and Grading Leniency," Education Finance and Policy, MIT Press, vol. 11(2), pages 203-224, Spring.
    5. Iris Franz, Wan-Ju, 2010. "Grade inflation under the threat of students' nuisance: Theory and evidence," Economics of Education Review, Elsevier, vol. 29(3), pages 411-422, June.
    6. Langbein, Laura, 2008. "Management by results: Student evaluation of faculty teaching and the mis-measurement of performance," Economics of Education Review, Elsevier, vol. 27(4), pages 417-428, August.

  40. Kanagaretnam, Kiridaran & Lobo, Gerald J & Mathieu, Robert, 2003. "Managerial Incentives for Income Smoothing through Bank Loan Loss Provisions," Review of Quantitative Finance and Accounting, Springer, vol. 20(1), pages 63-80, January.

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    1. Tran, Arthur M. & Griffiths, Mark D. & Winters, Drew B., 2023. "Small bank managers are prudent: A Benford’s Law approach to analyzing loan loss allowances," Journal of Economics and Business, Elsevier, vol. 125.
    2. Tram-Anh Nguyen & Phu Ha Nguyen & Hiep Ngoc Luu & Trang Nguyen Ha Cu & Phuong-Anh Nguyen, 2023. "Bank provisioning practice during the pandemic: evidence from the COVID-19 outbreak," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(3), pages 248-260, September.
    3. 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.
    4. 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).
    5. Giuseppe Di Martino & Grazia Dicuonzo & Graziana Galeone & Vittorio Dell’Atti, 2017. "Does the New European Banking Regulation discourage Earnings Management?," International Business Research, Canadian Center of Science and Education, vol. 10(10), pages 45-56, October.
    6. Romila Qamar & Shahid Mansoor Hashmi & Mughees Tahir Bhalli, 2016. "Are Basel Capital Standards Implemented Successfully in Pakistan?," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 19(62), pages 119-152, December.
    7. Atik, Asuman, 2009. "Detecting income-smoothing behaviors of Turkish listed companies through empirical tests using discretionary accounting changes," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(5), pages 591-613.
    8. Ozili, Peterson K, 2015. "Loan Loss Provisioning, Income Smoothing, Signaling, Capital Management and Procyclicality: Does IFRS Matter? Empirical Evidence from Nigeria," MPRA Paper 68350, University Library of Munich, Germany.
    9. 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.
    10. Ozili, Peterson K & Outa, Erick R, 2018. "Bank Income Smoothing in South Africa: Role of Ownership, IFRS and Economic fluctuation," MPRA Paper 102567, University Library of Munich, Germany.
    11. Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Lobo, Gerald J. & Mathieu, Robert, 2013. "Impact of FDICIA internal controls on bank risk taking," Journal of Banking & Finance, Elsevier, vol. 37(2), pages 614-624.
    12. José Alves Dantas & Otávio Ribeiro de Medeiros & Paulo Roberto Barbosa Lustosa, 2013. "The Role of economic variables and credit portfolio attributes for estimating discretionary loan loss provisions in Brazilian banks," Brazilian Business Review, Fucape Business School, vol. 10(4), pages 65-90, October.
    13. Abdullah Mamun & Md Didarul Alam & George Tannous, 2019. "Did the regulatory changes of 1999 and 2001 affect income smoothing behavior of US banks?," Review of Quantitative Finance and Accounting, Springer, vol. 52(4), pages 1011-1041, May.
    14. Kiridaran Kanagaretnam & Gopal V. Krishnan & Gerald J. Lobo & Robert Mathieu, 2011. "Audit Quality and the Market Valuation of Banks’ Allowance for Loan Losses," Accounting Perspectives, John Wiley & Sons, vol. 10(3), pages 161-193, September.
    15. Noor Hashim & Weijia Li & John O'Hanlon, 2019. "Reflections on the development of the FASB’s and IASB’s expected-loss methods of accounting for credit losses," Accounting and Business Research, Taylor & Francis Journals, vol. 49(6), pages 682-725, September.
    16. Peterson, Ozili K. & Arun, Thankom G., 2018. "Income smoothing among European systemic and non-systemic banks," The British Accounting Review, Elsevier, vol. 50(5), pages 539-558.
    17. Albulena Shala & Skender Ahmeti & Rezearta Sh. Perri, 2017. "A Review on Accounts Manipulation via Loan Loss Provisions to Manage Earnings and Impact of IFRS," EuroEconomica, Danubius University of Galati, issue 1(36), pages 113-121, May.
    18. Danisman, Gamze Ozturk & Demir, Ender & Ozili, Peterson, 2021. "Loan loss provisioning of US banks: Economic policy uncertainty and discretionary behavior," International Review of Economics & Finance, Elsevier, vol. 71(C), pages 923-935.
    19. Ozili, Peterson K, 2019. "Impact of IAS 39 reclassification on income smoothing by European banks," MPRA Paper 97035, University Library of Munich, Germany.
    20. Ozili, Peterson K, 2019. "Impact of IAS 39 reclassification on Income Smoothing by European Banks," MPRA Paper 92098, University Library of Munich, Germany.
    21. 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).
    22. Wahyoe Soedarmono & Amine Tarazi & Agusman Agusman & Gary S. Monroe & Dominic Gasbarro, 2016. "Loan Loss Provisions and Lending Behavior of Banks: Do Information Sharing and Borrower Legal Rights Matter?," Working Papers hal-01316717, HAL.
    23. Lacina, Michael J. & Li, Shihong & Yi, Lin, 2020. "Do bank managers use securitization gains to smooth earnings in the post- FAS 166/167 period?," Advances in accounting, Elsevier, vol. 48(C).
    24. Sushma Vishnani & Sonu Agarwal & Ritika Agarwalla & Saumya Gupta, 2019. "Earnings Management, Capital Management and Signalling Behaviour of Indian Banks," Asia-Pacific Financial Markets, Springer;Japanese Association of Financial Economics and Engineering, vol. 26(3), pages 285-295, September.
    25. Bornemann, Sven & Pfingsten, Andreas & Kick, Thomas & Schertler, Andrea, 2014. "Earnings baths by bank CEOs during turnovers," Discussion Papers 05/2014, Deutsche Bundesbank.
    26. P. Barrett Wheeler, 2021. "Unrecognized Expected Credit Losses and Bank Share Prices," Journal of Accounting Research, Wiley Blackwell, vol. 59(3), pages 805-866, June.
    27. Sven Bornemann & Susanne Homölle & Carsten Hubensack & Thomas Kick & Andreas Pfingsten, 2014. "Visible Reserves in Banks – Determinants of Initial Creation, Usage and Contribution to Bank Stability," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(5-6), pages 507-544, June.
    28. L. Gil-Alana & R. Iniguez-Sanchez & G. Lopez-Espinosa, 2011. "Endogenous problems in cross-sectional valuation models based on accounting information," Review of Quantitative Finance and Accounting, Springer, vol. 37(2), pages 245-265, August.
    29. Ozili, Peterson K, 2015. "Credit Smoothing and Determinants of Loan Loss Reserves. Evidence from Europe, US, Asia and Africa," MPRA Paper 62641, University Library of Munich, Germany.
    30. Kurt Hess & Arthur Grimes & Mark Holmes, 2009. "Credit Losses in Australasian Banking," The Economic Record, The Economic Society of Australia, vol. 85(270), pages 331-343, September.
    31. Kurt Hess & Arthur Grimes, 2009. "Commercial Bank Loan Loss Recoveries," Working Papers in Economics 09/09, University of Waikato.
    32. Magnis, Chris & Iatridis, George Emmanuel, 2017. "The relation between auditor reputation, earnings and capital management in the banking sector: An international investigation," Research in International Business and Finance, Elsevier, vol. 39(PA), pages 338-357.
    33. Fatima Alali & Bikki Jaggi, 2011. "Earnings versus capital ratios management: role of bank types and SFAS 114," Review of Quantitative Finance and Accounting, Springer, vol. 36(1), pages 105-132, January.
    34. Malgorzata Olszak & Mateusz Pipien & Sylwia Roszkowska & Iwona Kowalska, 2014. "The effects of capital on bank lending in large EU banks – the role of procyclicality, income smoothing, regulations and supervision," Faculty of Management Working Paper Series 52014, University of Warsaw, Faculty of Management.
    35. Di Fabio, Costanza & Ramassa, Paola & Quagli, Alberto, 2021. "Income smoothing in European banks: The contrasting effects of monitoring mechanisms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
    36. Małgorzata Olszak & Mateusz Pipień & Iwona Kowalska & Sylwia Roszkowska, 2017. "What Drives Heterogeneity of Cyclicality of Loan-Loss Provisions in the EU?," Journal of Financial Services Research, Springer;Western Finance Association, vol. 51(1), pages 55-96, February.
    37. Emre Kilic & Gerald Lobo & Tharindra Ranasinghe & Lin Yi, 2021. "Strategic usefulness of ignorance: evidence from income smoothing via retained interest of securitized loans," Review of Quantitative Finance and Accounting, Springer, vol. 56(1), pages 245-272, January.
    38. Kanagaretnam, Kiridaran & Lim, Chee Yeow & Lobo, Gerald J., 2014. "Effects of international institutional factors on earnings quality of banks," Journal of Banking & Finance, Elsevier, vol. 39(C), pages 87-106.
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