haku: @author Ke, B. / yhteensä: 6
viite: 4 / 6
| Tekijä: | Beatty, A. L. Ke, B. Petroni, K. R. |
| Otsikko: | Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks |
| Lehti: | Accounting Review
2002 : JUL, VOL.77-3, p. 547-570 |
| Asiasana: | EARNINGS MANAGEMENT PRIVATE BANKS ANALYTICAL REVIEW |
| Kieli: | eng |
| Tiivistelmä: | This study compares samples of publicly and privately held bank holding companies to examine whether the high frequency of small earnings increases relative to small earnings decreases reported by public firms is at tributable to earnings management. The authors expect public banks' shareholders to be more likely than private banks' shareholders to rely on simple earnings-based heuristics in evaluating firm performance, so the authors expect public banks to have more incentives to report steadily increasing earnings. Consistent with this expectation, the authors find that relative to private banks, public banks: (1) report fewer small earnings declines, (2) are more likely to use the loan loss provision and security gain realizations to eliminate small earnings decreases. |
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