Matches in SemOpenAlex for { <https://semopenalex.org/work/W4367185903> ?p ?o ?g. }
- W4367185903 endingPage "113425" @default.
- W4367185903 startingPage "113425" @default.
- W4367185903 abstract "The existing literature on corporate disclosures suggests that managerial sentiments are the outcome of the firm's financial performance. We extend this line of research and examine how managerial sentiments emerge in the banks' annual reports are shaped by non-performing loans (NPLs). We use the causal mediation approach, where managerial sentiments are used as the outcome variable possibly affected directly by NPLs or through the mediation of financial performance. Using a sample of large banks from 16 emerging economies during 2007–2018, our casual mediation model results show that managerial sentiments are mainly affected by NPLs reported in banks' annual reports. In addition, the effect of NPLs on managerial sentiments is also mediated through financial performance; however, the effect is relatively low. Taken together, the managerial sentiments stemming from NPLs are particularly valuable for investors as the presentation of NPLs' direct information is inherently ambiguous and difficult to comprehend." @default.
- W4367185903 created "2023-04-28" @default.
- W4367185903 creator A5012762915 @default.
- W4367185903 creator A5050324761 @default.
- W4367185903 date "2023-06-01" @default.
- W4367185903 modified "2023-10-07" @default.
- W4367185903 title "Managerial sentiments, non-performing loans, and banks financial performance: A causal mediation approach" @default.
- W4367185903 cites W1235160050 @default.
- W4367185903 cites W1967057016 @default.
- W4367185903 cites W1976672191 @default.
- W4367185903 cites W1999029956 @default.
- W4367185903 cites W2000171172 @default.
- W4367185903 cites W2043146257 @default.
- W4367185903 cites W2062466037 @default.
- W4367185903 cites W2080606950 @default.
- W4367185903 cites W2081851244 @default.
- W4367185903 cites W2090650690 @default.
- W4367185903 cites W2092510728 @default.
- W4367185903 cites W2113225821 @default.
- W4367185903 cites W2118769530 @default.
- W4367185903 cites W2162256707 @default.
- W4367185903 cites W2169478177 @default.
- W4367185903 cites W2282155632 @default.
- W4367185903 cites W2330609380 @default.
- W4367185903 cites W2365462350 @default.
- W4367185903 cites W2592588788 @default.
- W4367185903 cites W2594518376 @default.
- W4367185903 cites W2751602609 @default.
- W4367185903 cites W2766910972 @default.
- W4367185903 cites W2770708737 @default.
- W4367185903 cites W2786596213 @default.
- W4367185903 cites W2790939818 @default.
- W4367185903 cites W2791368645 @default.
- W4367185903 cites W2792762286 @default.
- W4367185903 cites W2793505519 @default.
- W4367185903 cites W2804908702 @default.
- W4367185903 cites W2809600636 @default.
- W4367185903 cites W2904370824 @default.
- W4367185903 cites W2911141499 @default.
- W4367185903 cites W2913743243 @default.
- W4367185903 cites W2941912752 @default.
- W4367185903 cites W2961401848 @default.
- W4367185903 cites W2988158273 @default.
- W4367185903 cites W2999439409 @default.
- W4367185903 cites W3005148606 @default.
- W4367185903 cites W3024707504 @default.
- W4367185903 cites W3047035053 @default.
- W4367185903 cites W3098370863 @default.
- W4367185903 cites W3103214207 @default.
- W4367185903 cites W3107519650 @default.
- W4367185903 cites W3115877617 @default.
- W4367185903 cites W3121282828 @default.
- W4367185903 cites W3121332302 @default.
- W4367185903 cites W3121403162 @default.
- W4367185903 cites W3121736426 @default.
- W4367185903 cites W3122094160 @default.
- W4367185903 cites W3122467511 @default.
- W4367185903 cites W3122861456 @default.
- W4367185903 cites W3123816069 @default.
- W4367185903 cites W3124698732 @default.
- W4367185903 cites W3124766520 @default.
- W4367185903 cites W3125715108 @default.
- W4367185903 cites W3125952890 @default.
- W4367185903 cites W3170728461 @default.
- W4367185903 cites W3181001032 @default.
- W4367185903 cites W3196200569 @default.
- W4367185903 cites W3200606092 @default.
- W4367185903 cites W3208260518 @default.
- W4367185903 cites W4200576433 @default.
- W4367185903 cites W4213185512 @default.
- W4367185903 cites W4223526815 @default.
- W4367185903 cites W4292811746 @default.
- W4367185903 cites W4306956705 @default.
- W4367185903 doi "https://doi.org/10.1016/j.chaos.2023.113425" @default.
- W4367185903 hasPublicationYear "2023" @default.
- W4367185903 type Work @default.
- W4367185903 citedByCount "2" @default.
- W4367185903 countsByYear W43671859032023 @default.
- W4367185903 crossrefType "journal-article" @default.
- W4367185903 hasAuthorship W4367185903A5012762915 @default.
- W4367185903 hasAuthorship W4367185903A5050324761 @default.
- W4367185903 hasConcept C10138342 @default.
- W4367185903 hasConcept C121955636 @default.
- W4367185903 hasConcept C144133560 @default.
- W4367185903 hasConcept C148220186 @default.
- W4367185903 hasConcept C15744967 @default.
- W4367185903 hasConcept C162324750 @default.
- W4367185903 hasConcept C175444787 @default.
- W4367185903 hasConcept C17744445 @default.
- W4367185903 hasConcept C179420905 @default.
- W4367185903 hasConcept C185592680 @default.
- W4367185903 hasConcept C198531522 @default.
- W4367185903 hasConcept C199539241 @default.
- W4367185903 hasConcept C24614281 @default.
- W4367185903 hasConcept C2777764128 @default.
- W4367185903 hasConcept C2781426162 @default.
- W4367185903 hasConcept C43617362 @default.
- W4367185903 hasConcept C556758197 @default.