Mohd Fahmee Ab-Hamid, and Rozilee Asid, and Nor Fatimah Che Sulaiman, and Wan Farisan Wan Sulaiman, and Elya Nabila Abdul Bahri, (2018) The effect of earnings management on bank efficiency. Asian Journal of Accounting and Governance, 10 . pp. 73-82. ISSN 2180-3838
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Official URL: https://ejournal.ukm.my/ajac/issue/view/1139/showT...
Abstract
A study on the effects of earnings management practices on bank cost efficiency, using banking data in five ASEAN countries, was conducted in 1989–2015. The Stochastic Frontier Analysis technique employed to gauge cost efficiency revealed that each country has different efficiency level. With panel data analysis, we further discovered that increase in earnings management practices reduces bank’s efficiency significantly. It is suggested that banking supervisors and managers should formulate strategies that focus on cost efficiency–related initiatives and regulate earnings management practices. Such strategies could potentially facilitate the economic integration of ASEAN countries.
| Item Type: | Article |
|---|---|
| Keywords: | Bank; Cost efficiency; SFA; Earnings management; ASEAN |
| Journal: | Asian Journal of Accounting and Governance |
| ID Code: | 19724 |
| Deposited By: | ms aida - |
| Deposited On: | 12 Sep 2022 04:10 |
| Last Modified: | 15 Sep 2022 01:43 |
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