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Applied Economics Letters Volume 25, 2018 - Issue 20
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Articles

On the assessment of the performance in earnings management for the banking industry: the case of China’s banks

Chiu-Hui WuDepartment of Finance, Shih Hsin University, Taipei, TaiwanCorrespondence[email protected]
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,
Cherng G. DingInstitute of Business and Management, National Chiao Tung University, Taipei, TaiwanView further author information
&
Cheng-Ying WuDepartment of Management and Information, National Open University, New Taipei City, TaiwanView further author information
Pages 1463-1465 | Published online: 31 Jan 2018

References

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  • Cornett, M., J. J. McNutt, and H. Tehranian. 2009. “Corporate Governance and Earnings Management at Large U.S. Bank Holding Companies.” Journal of Corporate Finance 15 (4): 412–430. doi:10.1016/j.jcorpfin.2009.04.003.
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  • García-Herrero, A., S. Gavilá, and D. Santabárbara. 2009. “What Explains the Low Profitability of Chinese Banks?” Journal of Banking and Finance 33 (11): 2080–2092. doi:10.1016/j.jbankfin.2009.05.005.
  • Jiang, C., S. Yao, and G. Feng. 2013. “Bank Ownership, Privatization, and Performance: Evidence from a Transition Country.” Journal of Banking and Finance 37 (9): 3364–3372. doi:10.1016/j.jbankfin.2013.05.009.
  • Kanagaretnam, K., G. J. Lobo, and R. Mathieu. 2004. “Earnings Management to Reduce Earnings Variability: Evidence from Bank Loan Loss Provisions.” Review of Accounting and Finance 3 (1): 128–148. doi:10.1108/eb043399.
  • Lu, D., S. Thangavelu, and Q. Hu. 2005. “Biased Lending and Non-Performing Loans in China’s Banking Sector.” Journal of Development Studies 41 (6): 1071–1091. doi:10.1080/00220380500155361.
  • Shen, C. H., and H. L. Chih. 2005. “Investor Protection, Prospect Theory, and Earnings Management: An International Comparison of the Banking Industry.” Journal of Banking and Finance 29 (10): 2675–2697. doi:10.1016/j.jbankfin.2004.10.004.

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