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Bank income smoothing, ownership concentration and the regulatory environment · Study

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ArticleBank income smoothing, ownership concentration and the regulatory environment

Vincent Bouvatier Y2014

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Articlebronze2014

Bank income smoothing, ownership concentration and the regulatory environment

Vincent Bouvatier Y · Laetitia Lepetit A · Frank Strobel

57 citations·0/0 files stored·Journal of Banking & Finance

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Auditing, Earnings Management, Governance Banking stability, regulation, efficiency Corporate Finance and Governance

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1998Initial conditions and moment restrictions in dynamic panel data models 1995Another look at the instrumental variable estimation of error-components models 1983Separation of Ownership and Control 1998Law and Finance 1997A Survey of Corporate Governance 2009How to do Xtabond2: An Introduction to Difference and System GMM in Stata 1986Large Shareholders and Corporate Control

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2017Earnings management and ownership structure in emerging market 2019Corporate governance, foreign direct investment, and bank income smoothing in African countries 2011Bank Insolvency Risk and Z-Score Measures: A Refinement 2018Ownership structure and bank performance in EU-15 countries 2016IAS 39, income smoothing, and pro-cyclicality: evidence from Hong Kong banks

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Year2014

Typearticle

Published2014-02-19

VenueJournal of Banking & Finance

ISSN-L0378-4266

Languageen

Citations57

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jbankfin.2013.12.001

openalex_workW3122010251

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