Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
7423491 | European Management Journal | 2018 | 14 Pages |
Abstract
The results confirm that managerial abilities play a significant role in the quality of financial reporting in banks, and that capable bank managers are less likely to manage earnings opportunistically. This study is timely and relevant given the recent emphasis on earnings quality of banks over the last few years, and the criticisms of managerial abilities after the financial crisis. The evidence from this study can help standard-setters and regulators to better understand the business practices and accounting behavior of banks in the light of managerial abilities.
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Business and International Management
Authors
Emma GarcÃa-Meca, Isabel-MarÃa GarcÃa-Sánchez,