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Earnings Management During Distinct Periods of Capital Demand – Evidence from Japanese Banks

Author

Listed:
  • Sumit Agarwal

    (FleetBoston Financial)

  • Souphala Chomsisengphet

    (Office of Federal Housing Enterprise Oversight)

  • Chunlin Liu

    (FleetBoston Financial)

  • S. Ghon Rhee

    (University of Hawaii)

Abstract

This paper investigates Japanese banks’ lending and earnings management behavior during three distinct periods of capital demand: (1) high-growth era (1985-1989); (2) financial distress period (1990-1994); and (3) banking crisis period (1995-1999).

Suggested Citation

  • Sumit Agarwal & Souphala Chomsisengphet & Chunlin Liu & S. Ghon Rhee, 2003. "Earnings Management During Distinct Periods of Capital Demand – Evidence from Japanese Banks," FHFA Staff Working Papers 03-06, Federal Housing Finance Agency.
    • Handle: RePEc:hfa:wpaper:03-06
    as

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    References listed on IDEAS

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    1. Fukao, Mitsuhiro & 深尾, 光洋 & フカオ, ミツヒロ, 2001. "Financial Deregulations, Weakness of Market Discipline, and Market Development: Japan's Experience and Lessons for Developing Countries," CEI Working Paper Series 2001-17, Center for Economic Institutions, Institute of Economic Research, Hitotsubashi University.
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    Cited by:

    1. Sarra Hamza Elleuch & Neila Taktak Boulila, 2009. "La Gestion Des Resultats Dans Les Banques Tunisiennes : Vers Une Gestion Reelle," Post-Print halshs-00459371, HAL.

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