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The influence of earnings management on bank efficiency: the case of frontier markets

Frontier market banks fill key funding gaps in the markets they serve, resulting in increased evaluation (a positive) and earnings management (EM) (a negative). Examination of a large sample of banks in 22 frontier market countries from 2001 to 2018 reveals a downward trend in efficiency, indicating...

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Detalles Bibliográficos
Autores principales: Martens, Wil, Yapa, Prem, Safari, Maryam, Watts, Sean
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Elsevier 2021
Materias:
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8653710/
https://www.ncbi.nlm.nih.gov/pubmed/34934828
http://dx.doi.org/10.1016/j.heliyon.2021.e08232