Journal of Financial Services Research

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372 citations0/0 files storedJournal of Financial Services Research

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

Abstract

This study examines the impact of corporate governance on earnings predictability (future cash flows) for banks operating in 71 countries over the period 2007 to 2016.We find that board structure and CEO power have a significant influence on future cash flows.In contrast, risk governance variables have no significant influence.These findings vary between developed and emerging countries, common and civil law countries, and different sized banks.Board structure is more effective in predicting future cash flows in civil law and developed countries than in common law and emerging economies.

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References

1991Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations 1998Initial conditions and moment restrictions in dynamic panel data models 1995Another look at the instrumental variable estimation of error-components models 1997A Survey of Corporate Governance 2005Performance matched discretionary accrual measures 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting 2002Audit committee, board of director characteristics, and earnings management 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences

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