Earnings Management and Banking Performance : A Stochastic-Frontier Analysis on U.S. Bank Mergers
The aim of the paper is to study the relationship between banking performance and earnings management. Our study focuses on 54 U.S. bank mergers and covers the period 1998-2004. We use the efficiency-frontier analysis to measure banking performance, specifically the stochastic-frontier analysis.
Earnings Management and Banking Performance: A Stochastic-Frontier Analysis on US Banking Mergers
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Earnings Management, Risk and Corporate Governance in U.S. Companies
The company directors seem to reconcile interests of shareholders and stakeholders before determining the published results. The aim of the paper is to analyse how the risk level could be affected by some governance mechanisms and if the risk is a motivation for earnings management.