Article1998

Assessing the Condition of Japanese Banks: How Informative Are Accounting Earnings?

26 citations0/0 files storedRePEc: Research Papers in Economics

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Banking stability, regulation, efficiency Auditing, Earnings Management, Governance Financial Reporting and Valuation Research

Abstract

This article examines the accounting and stock market performance of banks from 1991 to 1997. Overall, the results indicate that the accounting, disclosure, and regulatory practices of Japanese banks have drive a wedge between their accounting and stock market returns in recent years and, furthermore, that regulatory forbearance might have become a more important source of value to shareholders than the value of assets in place.

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References

1991Corporate Structure, Liquidity, and Investment: Evidence from Japanese Industrial Groups 1990The role of banks in reducing the costs of financial distress in Japan 1995The Relationship between Capital and Earnings in Banking 1994Appointments of outsiders to Japanese boards: Determinants and implications for managers 1998On the Costs of a Bank‐Centered Financial System: Evidence from the Changing Main Bank Relations in Japan 1981Federal Deposit Insurance, Regulatory Policy, and Optimal Bank Capital 1989The main bank system and corporate monitoring and control in Japan 1995The Japanese Main Bank System

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