Matches in SemOpenAlex for { <https://semopenalex.org/work/W3083563721> ?p ?o ?g. }
- W3083563721 endingPage "624" @default.
- W3083563721 startingPage "581" @default.
- W3083563721 abstract "Abstract This paper reviews the impact of corporate ownership concentration, insider ownership, and the development of regulatory and financial systems on the opportunistic behavior of managers to alter financial reporting. By using the panel data technique with a sample of banks from 25 Asian countries, the major findings indicate that ownership concentration as well as insider ownership positively impact the banks’ accrual‐based earnings management. Results also reveal that an improvement in regulatory and financial systems restricts executives’ capacity to manage earnings. Islamic banking and IFRS adoption reduce the manipulation of earnings. Policy implications from the results are also discussed." @default.
- W3083563721 created "2020-09-11" @default.
- W3083563721 creator A5038765130 @default.
- W3083563721 creator A5069190868 @default.
- W3083563721 date "2020-08-01" @default.
- W3083563721 modified "2023-09-30" @default.
- W3083563721 title "Examining Managerial Misbehavior in Asian Banks through Loan Loss Provisions*☆" @default.
- W3083563721 cites W1140667333 @default.
- W3083563721 cites W1606272114 @default.
- W3083563721 cites W1848214773 @default.
- W3083563721 cites W1939254743 @default.
- W3083563721 cites W1942451080 @default.
- W3083563721 cites W1968214992 @default.
- W3083563721 cites W1968632154 @default.
- W3083563721 cites W1970816921 @default.
- W3083563721 cites W1974247598 @default.
- W3083563721 cites W1976386631 @default.
- W3083563721 cites W1988219008 @default.
- W3083563721 cites W1994048166 @default.
- W3083563721 cites W1994851577 @default.
- W3083563721 cites W1995875735 @default.
- W3083563721 cites W1997113878 @default.
- W3083563721 cites W2017609022 @default.
- W3083563721 cites W2018501639 @default.
- W3083563721 cites W2019762632 @default.
- W3083563721 cites W2020823474 @default.
- W3083563721 cites W2022997326 @default.
- W3083563721 cites W2025610165 @default.
- W3083563721 cites W2028995298 @default.
- W3083563721 cites W2033452654 @default.
- W3083563721 cites W2034142508 @default.
- W3083563721 cites W2035554302 @default.
- W3083563721 cites W2036596347 @default.
- W3083563721 cites W2040542382 @default.
- W3083563721 cites W2042882001 @default.
- W3083563721 cites W2044647853 @default.
- W3083563721 cites W2045427766 @default.
- W3083563721 cites W2050108735 @default.
- W3083563721 cites W2056876635 @default.
- W3083563721 cites W2060806362 @default.
- W3083563721 cites W2062722861 @default.
- W3083563721 cites W2067171170 @default.
- W3083563721 cites W2074922327 @default.
- W3083563721 cites W2082322516 @default.
- W3083563721 cites W2090804242 @default.
- W3083563721 cites W2098842217 @default.
- W3083563721 cites W2101242833 @default.
- W3083563721 cites W2101783343 @default.
- W3083563721 cites W2112352537 @default.
- W3083563721 cites W2114475467 @default.
- W3083563721 cites W2117513178 @default.
- W3083563721 cites W2123336610 @default.
- W3083563721 cites W2127958045 @default.
- W3083563721 cites W2135241016 @default.
- W3083563721 cites W2150996390 @default.
- W3083563721 cites W2161725785 @default.
- W3083563721 cites W2169194665 @default.
- W3083563721 cites W2170694901 @default.
- W3083563721 cites W2176828141 @default.
- W3083563721 cites W2178600122 @default.
- W3083563721 cites W2199583601 @default.
- W3083563721 cites W2215815758 @default.
- W3083563721 cites W2305552362 @default.
- W3083563721 cites W2314389038 @default.
- W3083563721 cites W2460827506 @default.
- W3083563721 cites W2494966659 @default.
- W3083563721 cites W251252911 @default.
- W3083563721 cites W2522946613 @default.
- W3083563721 cites W2600548717 @default.
- W3083563721 cites W26036095 @default.
- W3083563721 cites W2607761253 @default.
- W3083563721 cites W2750769038 @default.
- W3083563721 cites W2752617332 @default.
- W3083563721 cites W2774434175 @default.
- W3083563721 cites W2786847670 @default.
- W3083563721 cites W2806408086 @default.
- W3083563721 cites W2890380599 @default.
- W3083563721 cites W2988039629 @default.
- W3083563721 cites W3023181463 @default.
- W3083563721 cites W3121297842 @default.
- W3083563721 cites W3121318627 @default.
- W3083563721 cites W3121337404 @default.
- W3083563721 cites W3121403162 @default.
- W3083563721 cites W3121539602 @default.
- W3083563721 cites W3121693921 @default.
- W3083563721 cites W3122050776 @default.
- W3083563721 cites W3122453633 @default.
- W3083563721 cites W3122470046 @default.
- W3083563721 cites W3122573348 @default.
- W3083563721 cites W3122756704 @default.
- W3083563721 cites W3122862452 @default.
- W3083563721 cites W3122965301 @default.
- W3083563721 cites W3122978481 @default.
- W3083563721 cites W3123085623 @default.
- W3083563721 cites W3123145284 @default.
- W3083563721 cites W3123200913 @default.
- W3083563721 cites W3123473288 @default.
- W3083563721 cites W3123585864 @default.