Ability of accounting and audit quality variables to predict bank failure during the financial crisis
By J. Jin, Kiridaran Kanagaretnam, Gerald J. Lobo. 2011
262 citations recorded by the source corpus.
Subfields: Accounting, Finance
View Paper: https://www.semanticscholar.org/paper/592338ab2892d7faca9da5a745dea848a041f542
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Citations in the corpus
- Exploring the Nexus Between Human Capital, Corporate Governance and Performance: Evidence from Islamic Banks (2017, unknown): “The prior research suggests that this type of auditor is perceived as very important in the capital markets (Mansi et al., 2004), which could be used a proxy for audit quality to predict bank failure (Jin et al., 2011).”
- Do loan loss reserves behave like capital? Evidence from recent bank failures (2014, unknown): “…and public indications of what is now 10 See for example, Meyer and Pifer (1970), Koehn and Santomero (1980), Thomson (1991), Wheelock and Wilson (2000), Boyd and De Nicoló, (2005), Arena (2008), and Jin et al. (2011)., among others.”
- Influence of National Culture on Accounting Conservatism and Risk Taking in the Banking Industry (2014, unknown): “Most previous studies of bank failure rely on bank-level accounting data to predict bank failure (e.g., Meyer and Pifer 1970; Arena 2008; Jin et al. 2011).”
- Bank Loan Loss Provisions Research: A Review (2017, unknown): “Kanagaretnam et al. (2005) examine the determinants of signalling among banks and document evidence that banks use LLPs to signal future earnings prospects of banks.”
- Individual Investor Perceptions and Behavior During the Financial Crisis (2013, unknown): “1 See, for example, Demyanyk and Van Hemert (201 markets), Maddaloni and Peydró (2011) and Brun institutions), Campello et al. (2011) (corporate investm (2011) (household welfare), Santos (2011) and Ivashina lending), Longstaff (2010), Aloui et al. (2011), and Bau Jin et al. (2011) and Moshirian (20”
- Predicting Distress in European Banks (2014, background): “This supports the view that vulnerabilities and risks of large financial institutions are oftentimes more complex than those of smaller ones, while bank size has been shown to be positively correlated with the probability of bank failure (see e.g. Cole and White, 2012; Jin et al., 2011).”