The impact of earnings management on the performance of ASEAN banks

Southeast Asian financial liberalization policies have enthused both performance evaluation (a pro) and earnings management (a con). Using a sample of ASEAN commercial banks for the period 2007-2014, this study decomposes their banking performance into managerial and profitability efficiencies. An e...

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Main Authors: Wu Y.-C., Wei Kiong Ting I., Lu W.-M., Nourani M., Kweh Q.L.
其他作者: 57013722100
格式: Article
出版: Elsevier 2023
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