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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| Main Authors: | , , |
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| 格式: | text |
| 語言: | English |
| 出版: |
Institutional Knowledge at Singapore Management University
2014
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| 主題: | |
| 在線閱讀: | https://ink.library.smu.edu.sg/soa_research/1186 |
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| 機構: | Singapore Management University |
| 語言: | English |