Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: http://hdl.handle.net/10419/212805
Autor:innen: 
Fang, Yiwei
Hasan, Iftekhar
Li, Lingxiang
Datum: 
2014
Schriftenreihe/Nr.: 
BOFIT Discussion Papers No. 19/2014
Verlag: 
Bank of Finland, Institute for Economies in Transition (BOFIT), Helsinki
Zusammenfassung: 
​The dynamic banking reforms of Central and Eastern Europe (CEE) following the collapse of the Soviet Union provide an ideal research setting for examining the causal effect of institutional development on financial reporting. Using five earnings quality measures, we consistently find that banking reform improves accounting quality and reduces earnings management incentives in the 16 transition countries considered. The results strongly hold in our within-country and difference-in-difference models, as well as in non-parametric analyses. We also find supporting evidence for the notion that excessive risk-taking of banks impairs earnings quality. As a result, banking reform improves earnings quality partially through its ability to curb risk-taking behavior. Publication
Schlagwörter: 
earnings management
earnings quality
institutional development
bank risk-taking
JEL: 
G18
M41
M48
G38
E50
G15
Persistent Identifier der Erstveröffentlichung: 
ISBN: 
978-952-323-003-3
Dokumentart: 
Working Paper

Datei(en):
Datei
Größe





Publikationen in EconStor sind urheberrechtlich geschützt.