The effect of earnings management on bank efficiency: Evidence from ECB-supervised banks-Reference-Cited by-同舟云学术

The effect of earnings management on bank efficiency: Evidence from ECB-supervised banks

Published:2023-01 Issue: Volume:51 Page:103450
ISSN:1544-6123
Container-title:Finance Research Letters
language:en
Short-container-title:Finance Research Letters

Author:

Proença Catarina^ORCID,Augusto Mário^ORCID,Murteira José^ORCID

Funder

Fundação para a Ciência e a Tecnologia

Publisher

Elsevier BV

Subject

Finance

Reference42 articles.

1. The effect of earnings management on bank efficiency;Ab-Hamid;Asian J. Account. Govern.,2018

2. Earnings management and equity incentives: evidence from the European banking industry;Alhadab;Int. J. Account. Inf. Manag.,2019

3. Technical efficiency in the use of health care resources: a cross-country analysis;Anton;Ann. Alex. Ioan Cuza Univ. - Econ.,2013

4. The implementation of good corporate governance model and auditor independence in earnings’ quality improvement;Arniati;Entrep. Sustain. Issues,2019

5. Determinants of Sino-Asean banking efficiency: how do countries differ?;Banna;Economies,2019

Cited by 9 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Unveiling the financial landscape: analyzing profitability, productivity, and efficiency of banks in an emerging economy using the CAMELS framework and panel analysis;Cogent Business & Management;2024-09-13

2. Introducing ESG controversies as the polluting factor of banks’ activity: a nonparametric efficiency approach;Journal of Economic Studies;2024-08-30

3. IFRS 9 and earnings management in Eurozone banking: The moderating effect of gender diversity;Accounting & Finance;2024-06-17

4. Heterogeneity and time-varying efficiency in the Ecuadorian banking sector. An output distance stochastic frontier approach;The Quarterly Review of Economics and Finance;2024-02

5. Portuguese Banks Efficiency: A Data Envelopment Analysis;Procedia Computer Science;2024