Investor protection, prospect theory, and earnings management: An international comparison of the banking industry

By Chung-Hua Shen, Hsiang-Lin Chih. 2005

291 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/a02a86cbcca27cb4210d97ae043f8c9a53bbf708

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Citations in the corpus

The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World (2012, unknown): “Following the above studies, Shen and Chih (2005) used banking industry data to calculate earnings management across 48 countries based on the methodologies of DeGeorge et al. (1999) and Burgstahler and Dichev (1997).”
Auditor Reputation and Earnings Management: International Evidence from the Banking Industry (2010, background): “Prior research in banking has examined the relation between international institutional factors and bank monitoring variables and earnings management (Shen and Chih, 2005; Fonseca and González, 2008). Shen and Chih (2005) using earnings benchmark tests document that most banks manage their earnings.”
Effects of International Institutional Factors on Earnings Quality of Banks (2014, unknown): “4 To our knowledge, Fonseca and Gonzalez (2008) and Shen and Chih (2005) are the only two studies that examine earnings management in banks in an international setting.”
Effects of national culture on earnings quality of banks (2011, unknown): “Notable exceptions are Shen and Chih (2005), Fonseca and Gonzalez (2008), and Kanagaretnam, Lim, and Lobo (2010b), that examine the relations between international institutional factors, bank monitoring variables, auditor reputation, and earnings management.”
Investigating the Relationship between Corporate Social Responsibility and Earnings Management: Evidence from Spain (2016, background): “By equal measure, Shen and Chih (2005) find that reater transparency in accounting disclosure in the banking ndustry can reduce bank’s incentive to manage earnings.”
Accrual-Based and Real Earnings Management: An International Comparison for Investor Protection (2015, unknown): “Shen and Chih (2005) show that earnings management declines in countries with stronger investor protection and more transparent accounting disclosure for banks in 48 countries from 1993 to 1999.”
Religiosity and Earnings Management: International Evidence from the Banking Industry (2014, unknown): “Notable exceptions are Shen and Chih (2005), Fonseca and Gonzalez (2008), Kanagaretnam et al. (2010b), Kanagaretnam et al. (2011), and Kanagaretnam et al. (2014), who examine the relations between international institutional factors, bank monitoring variables, auditor reputation, national culture,…”
Bank Loan Loss Provisions Research: A Review (2017, background): “Fonseca and Gonzalez (2008) in a cross country study find that bank earnings smoothing behaviour decreases with stronger investor protection while Shen and Chih (2005) find that strong protection of minority shareholders rights discourage bank earnings management behaviour but legal enforcement…”
Do Islamic Banks Employ Less Earnings Management (2013, unknown): “However, banks around the world are found to have managed their earnings (Shen and Chih, 2005).”
Corporate Social Responsibility, Investor Protection, and Earnings Management: Some International Evidence (2008, methodology): “Following the suggestion of Silverman (1986) and Scott (1992), we calculate the interval widths of twice the interquartile range of earnings (and changes in earnings) and multiply them by the negative cube root of the sample size.”
Cross-country determinants of bank income smoothing by managing loan loss provisions (2008, background): “Shen and Chich (2005) report a negative relation in banking between the rights of the minority shareholders and earnings management, but do not find a negative influence for the quality of legal enforcement.”
Bank Income Smoothing, Ownership Concentration and the Regulatory Environment (2014, unknown): “Shen and Chih (2005), Fonseca and Gonzalez (2008) and Leuz et al. (2003) find that higher investor protection results in lower earnings management.”