Porth Ymchwil

Hands in the Cookie Jar: Exploiting Loan Loss Provisions under Bank Financial Distress

Allbwn ymchwil: Cyfraniad at gyfnodolyn › Erthygl › adolygiad gan gymheiriaid

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Dangosydd eitem ddigidol (DOI)

  • Malek El Diri
    School of Geography, University of Leeds, UK
  • Timothy King
    University of Kent
  • Laima Spokeviciute
    School of Healthcare Sciences, Cardiff University
  • Jonathan Williams
    Ysgol Busnes Bangor
We investigate earnings management (EM) behaviour at failed banks by examining the intensity and direction of EM around FDIC-insured commercial bank failures. Our empirical analysis indicates that failing banks engage in EM to a significantly greater extent than non-failing banks. Our results show that failing banks’ discretion over loan loss provisions ranges from aggressive (upwards EM) to conservative (downwards EM).

Allweddeiriau

Iaith wreiddiolSaesneg
Rhif yr erthygl110098
CyfnodolynEconomics Letters
Cyfrol209
Dyddiad ar-lein cynnar6 Hyd 2021
Dynodwyr Gwrthrych Digidol (DOIs)
StatwsCyhoeddwyd - Rhag 2021
Gweld graff cysylltiadau