Prudential regulatory regimes, accounting standards, and earnings management in the banking industry

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Prudential regulatory regimes, accounting standards, and earnings management in the banking industry

Ashraf, Ali - Nama Orang; Putnam, Kyle J - Nama Orang; Hassan, M. Kabir - Nama Orang; Red, Arja Turunen - Nama Orang;

We analyze if a change in accounting standard or a change in prudential regulation impact banks' loan loss provision. We find that, in general, the banks using a principles-based accounting standard exhibit a lower level of earnings management compared to banks using a rules-based accounting standard. When a country moves from pro-cyclical macro-prudential regulations to dynamic provisioning regime, banks are more likely to set aside a larger amount of loan loss provision for the purpose of income smoothing.

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Judul Seri: Buletin ekonomi moneter dan perbankan = Bulletin of monetary economics and banking
No. Panggil: 332.46 Bul
Penerbit: : P3NB Jambi., 2019
Deskripsi Fisik: -
Bahasa: English
ISBN/ISSN: 1410-8046
Klasifikasi: 332.46
Tipe Isi: -
Tipe Media: -
Tipe Pembawa: -
Edisi: Vol. 21, No. 3, Tahun
Subjek: -
Info Detail Spesifik: -
Pernyataan Tanggungjawab: -

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