Effects of International Institutional Factors on Earnings Quality of Banks

We examine the relation between legal, extra-legal and political institutional factors and earnings quality of banks across countries. We predict that earnings quality is higher in countries with legal, extra-legal and political systems that reduce the consumption of private control benefits by insi...

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Bibliographic Details
Main Authors: LIM, Chee Yeow, Kanagaretnam, Kiridaran, Lobo, Gerald J.
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2010
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Online Access:https://ink.library.smu.edu.sg/soa_research/779
http://aaahq.org/AM2010/abstract.cfm?submissionID=1662
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Institution: Singapore Management University
Language: English

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