Effects of International Institutional Factors on Earnings Quality of Banks

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

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...