The Effect of Earnings Management on Bank Efficiency
A study on the effects of earnings management practices on bank cost efficiency, using banking data in five ASEAN countries, was conducted in 1989–2015. The Stochastic Frontier Analysis technique employed to gauge cost efficiency revealed that each country has different efficiency level. With...
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| Format: | Article |
| Language: | English English |
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2018
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| Online Access: | https://eprints.ums.edu.my/id/eprint/25194/1/The%20Effect%20of%20Earnings%20Management%20on%20Bank%20Efficiency.pdf https://eprints.ums.edu.my/id/eprint/25194/7/The%20Effect%20of%20Earnings%20Management%20on%20Bank%20Efficiency.pdf |
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| author | Mohd Fahmee Ab-Hamid Rozilee Asid Nor Fatimah Che Sulaiman Wan Farisan Wan Sulaiman Elya Nabila Abdul Bahri |
| author_facet | Mohd Fahmee Ab-Hamid Rozilee Asid Nor Fatimah Che Sulaiman Wan Farisan Wan Sulaiman Elya Nabila Abdul Bahri |
| author_sort | Mohd Fahmee Ab-Hamid |
| collection | UMS |
| description | A study on the effects of earnings management practices on bank cost efficiency, using banking data in five ASEAN countries, was conducted in 1989–2015. The Stochastic Frontier Analysis technique employed to gauge cost efficiency revealed that each country has different efficiency level. With panel data analysis, we further discovered that increase in earnings management practices reduces bank's efficiency significantly. It is suggested that banking supervisors and managers should formulate strategies that focus on cost efficiency–related initiatives and regulate earnings management practices. Such strategies could potentially facilitate the economic integration of ASEAN countries. |
| first_indexed | 2024-03-06T03:03:05Z |
| format | Article |
| id | ums.eprints-25194 |
| institution | Universiti Malaysia Sabah |
| language | English English |
| last_indexed | 2024-03-06T03:03:05Z |
| publishDate | 2018 |
| record_format | dspace |
| spelling | ums.eprints-251942020-04-19T15:07:19Z https://eprints.ums.edu.my/id/eprint/25194/ The Effect of Earnings Management on Bank Efficiency Mohd Fahmee Ab-Hamid Rozilee Asid Nor Fatimah Che Sulaiman Wan Farisan Wan Sulaiman Elya Nabila Abdul Bahri HD58.7-58.95 Organizational behavior, change and effectiveness. Corporate culture A study on the effects of earnings management practices on bank cost efficiency, using banking data in five ASEAN countries, was conducted in 1989–2015. The Stochastic Frontier Analysis technique employed to gauge cost efficiency revealed that each country has different efficiency level. With panel data analysis, we further discovered that increase in earnings management practices reduces bank's efficiency significantly. It is suggested that banking supervisors and managers should formulate strategies that focus on cost efficiency–related initiatives and regulate earnings management practices. Such strategies could potentially facilitate the economic integration of ASEAN countries. 2018 Article PeerReviewed text en https://eprints.ums.edu.my/id/eprint/25194/1/The%20Effect%20of%20Earnings%20Management%20on%20Bank%20Efficiency.pdf text en https://eprints.ums.edu.my/id/eprint/25194/7/The%20Effect%20of%20Earnings%20Management%20on%20Bank%20Efficiency.pdf Mohd Fahmee Ab-Hamid and Rozilee Asid and Nor Fatimah Che Sulaiman and Wan Farisan Wan Sulaiman and Elya Nabila Abdul Bahri (2018) The Effect of Earnings Management on Bank Efficiency. Asian Journal of Accounting and Governance, 10. pp. 1-12. ISSN 2180-3838 |
| spellingShingle | HD58.7-58.95 Organizational behavior, change and effectiveness. Corporate culture Mohd Fahmee Ab-Hamid Rozilee Asid Nor Fatimah Che Sulaiman Wan Farisan Wan Sulaiman Elya Nabila Abdul Bahri The Effect of Earnings Management on Bank Efficiency |
| title | The Effect of Earnings Management on Bank Efficiency |
| title_full | The Effect of Earnings Management on Bank Efficiency |
| title_fullStr | The Effect of Earnings Management on Bank Efficiency |
| title_full_unstemmed | The Effect of Earnings Management on Bank Efficiency |
| title_short | The Effect of Earnings Management on Bank Efficiency |
| title_sort | effect of earnings management on bank efficiency |
| topic | HD58.7-58.95 Organizational behavior, change and effectiveness. Corporate culture |
| url | https://eprints.ums.edu.my/id/eprint/25194/1/The%20Effect%20of%20Earnings%20Management%20on%20Bank%20Efficiency.pdf https://eprints.ums.edu.my/id/eprint/25194/7/The%20Effect%20of%20Earnings%20Management%20on%20Bank%20Efficiency.pdf |
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