The impact of earnings management on the performance of ASEAN banks
Southeast Asian financial liberalization policies have enthused both performance evaluation (a pro) and earnings management (a con). Using a sample of ASEAN commercial banks for the period 2007-2014, this study decomposes their banking performance into managerial and profitability efficiencies. An e...
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| Main Authors: | , , , , |
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| Other Authors: | |
| Format: | Article |
| Published: |
Elsevier
2023
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| Institution: | Universiti Tenaga Nasional |