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Equity Incentives And Earnings Management: Evidence From The Banking Industry, Qiang Cheng, Terry Warfield, Minlei Ye
Equity Incentives And Earnings Management: Evidence From The Banking Industry, Qiang Cheng, Terry Warfield, Minlei Ye
Research Collection School Of Accountancy
We examine the relationship between equity incentives and earnings management in the banking industry. By focusing on this regulated industry and using industry-specific earnings management proxies, we provide evidence on the impact of regulation on earnings management arising from chief executive officers' equity incentives. We find that bank managers with high equity incentives are more likely to manage earnings, but only when capital ratios are closer to the minimums required by regulators. This finding indicates that, in the banking industry, potential regulatory intervention induces, rather than mitigates, earnings management arising from equity incentives.
The Web Bank, Marco Ricci Doctor Of Business Administration, Public Certified Accountant, Auditor
The Web Bank, Marco Ricci Doctor Of Business Administration, Public Certified Accountant, Auditor
Marco Ricci
Technological advances are certainly a very important factor of change that can fundamentally alter the current distribution techniques of financial services. In fact, information technologies have made it possible for banks to be within the "virtual bank", a new and separate from the traditional. The introduction of new distribution channels and, in particular the global network known as the "Internet" is just one of many changes taking place in the Italian banking. This theme could be seen as the main theme of this work, all aimed at trying to describe and interpret how the spread of online financial services has …
Be Careful About The Menace Of The Banks And Microfinance Companies, George E. Ekeha
Be Careful About The Menace Of The Banks And Microfinance Companies, George E. Ekeha
George E Ekeha
Currently, according to the Ghana Banking Survey 2010 by PriceWaterHouseCoopers, there are twenty six (26) registered banks with over 740 branches operating in the country offering several products designed to attract the average Ghanaian (with more in the pipeline because of the oil flow). Some years ago (may be 10 years or more), there were very few banks in the country with their products mostly designed towards the elite few. It was a common thing to see very long and winding queues extending several kilometres outside the banking halls of most of these banks. Especially the Ghana Commercial Bank (GCB), …
Let Us Spend Our Money On Income Generating Activities Rather Than Liabilities, George E. Ekeha
Let Us Spend Our Money On Income Generating Activities Rather Than Liabilities, George E. Ekeha
George E Ekeha
Many at times as I walk around town, in the cities and the country sides I try to observe how we live our lives in Ghana. In my previous article, I highlight some very important resources that we are endowed with in this country. We all know that those are just but few and we are proud that we have more resources than some of our neighbors in the Sub-Saharan African countries. One of these resources is the human capital. We can be proud of ourselves to have people who think about the necessity of peace in order to enhance …