Article ID Journal Published Year Pages File Type
5089786 Journal of Banking & Finance 2012 13 Pages PDF
Abstract
► We analyze the German banks' earnings management using a special form of hidden reserves. ► In our empirical study, we find that the earnings are managed to beat different benchmarks. ► A new benchmark is introduced: the earnings of a peer group. ► Another goal of earnings management: reduction of earnings volatility.
Keywords
Related Topics
Social Sciences and Humanities Economics, Econometrics and Finance Economics and Econometrics
Preview
Are banks using hidden reserves to beat earnings benchmarks? Evidence from Germany
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