Record Details

The effect of earnings management on bank efficiency

Asian Journal of Accounting and Governance

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Field Value
 
Title The effect of earnings management on bank efficiency
 
Creator Ab-Hamid, Mohd Fahmee
Asid, Rozilee
Che Sulaiman, Nor Fatimah
Wan Sulaiman, Wan Farisan
Abdul Bahri, Elya Nabila
 
Subject Bank; Cost efficiency; SFA; Earnings management; ASEAN
 
Description This paper studies the effects of earnings management practices on bank cost efficiency using banks in five ASEAN countries over the period 1989–2015. By employing Stochastic Frontier Analysis technique for cost efficiency, we find that each country has different efficiency level. Using panel data analysis, we further find that the increase in earnings management practices reduces the bank's efficiency significantly. The findings suggest that the banking supervisors and managers should formulate strategies that focus on the cost efficiency–related initiatives and manages the earnings management practices. With the strategies in place, it could facilitate the economic integration between ASEAN countries.
 
Publisher Penerbit UKM
 
Contributor —
 
Date 2018-11-03
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Identifier http://ejournal.ukm.my/ajac/article/view/23340
 
Source Asian Journal of Accounting and Governance; Vol 10 (2018)
2180-3838
 
Language en
 
Relation http://ejournal.ukm.my/ajac/article/downloadSuppFile/23340/10823
 
Rights Copyright (c) 2018 Asian Journal of Accounting and Governance