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The effect of earnings management on bank efficiency

A study on the effects of earnings management practices on bank cost efficiency, using banking data in five ASEAN countries, was conducted in 1989–2015. The Stochastic Frontier Analysis technique employed to gauge cost efficiency revealed that each country has different efficiency level. With panel...

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Main Authors: Mohd Fahmee Ab-Hamid,, Rozilee Asid,, Nor Fatimah Che Sulaiman,, Wan Farisan Wan Sulaiman,, Elya Nabila Abdul Bahri,
Format: Article
Language:English
Published: Penerbit Universiti Kebangsaan Malaysia 2018
Online Access:http://journalarticle.ukm.my/19724/1/23340-90589-1-PB.pdf
http://journalarticle.ukm.my/19724/
https://ejournal.ukm.my/ajac/issue/view/1139/showToc
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spelling my-ukm.journal.197242022-09-15T01:43:43Z http://journalarticle.ukm.my/19724/ The effect of earnings management on bank efficiency Mohd Fahmee Ab-Hamid, Rozilee Asid, Nor Fatimah Che Sulaiman, Wan Farisan Wan Sulaiman, Elya Nabila Abdul Bahri, A study on the effects of earnings management practices on bank cost efficiency, using banking data in five ASEAN countries, was conducted in 1989–2015. The Stochastic Frontier Analysis technique employed to gauge cost efficiency revealed that each country has different efficiency level. With panel data analysis, we further discovered that increase in earnings management practices reduces bank’s efficiency significantly. It is suggested that banking supervisors and managers should formulate strategies that focus on cost efficiency–related initiatives and regulate earnings management practices. Such strategies could potentially facilitate the economic integration of ASEAN countries. Penerbit Universiti Kebangsaan Malaysia 2018 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/19724/1/23340-90589-1-PB.pdf Mohd Fahmee Ab-Hamid, and Rozilee Asid, and Nor Fatimah Che Sulaiman, and Wan Farisan Wan Sulaiman, and Elya Nabila Abdul Bahri, (2018) The effect of earnings management on bank efficiency. Asian Journal of Accounting and Governance, 10 . pp. 73-82. ISSN 2180-3838 https://ejournal.ukm.my/ajac/issue/view/1139/showToc
institution Universiti Kebangsaan Malaysia
building Tun Sri Lanang Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Kebangsaan Malaysia
content_source UKM Journal Article Repository
url_provider http://journalarticle.ukm.my/
language English
description A study on the effects of earnings management practices on bank cost efficiency, using banking data in five ASEAN countries, was conducted in 1989–2015. The Stochastic Frontier Analysis technique employed to gauge cost efficiency revealed that each country has different efficiency level. With panel data analysis, we further discovered that increase in earnings management practices reduces bank’s efficiency significantly. It is suggested that banking supervisors and managers should formulate strategies that focus on cost efficiency–related initiatives and regulate earnings management practices. Such strategies could potentially facilitate the economic integration of ASEAN countries.
format Article
author Mohd Fahmee Ab-Hamid,
Rozilee Asid,
Nor Fatimah Che Sulaiman,
Wan Farisan Wan Sulaiman,
Elya Nabila Abdul Bahri,
spellingShingle Mohd Fahmee Ab-Hamid,
Rozilee Asid,
Nor Fatimah Che Sulaiman,
Wan Farisan Wan Sulaiman,
Elya Nabila Abdul Bahri,
The effect of earnings management on bank efficiency
author_facet Mohd Fahmee Ab-Hamid,
Rozilee Asid,
Nor Fatimah Che Sulaiman,
Wan Farisan Wan Sulaiman,
Elya Nabila Abdul Bahri,
author_sort Mohd Fahmee Ab-Hamid,
title The effect of earnings management on bank efficiency
title_short The effect of earnings management on bank efficiency
title_full The effect of earnings management on bank efficiency
title_fullStr The effect of earnings management on bank efficiency
title_full_unstemmed The effect of earnings management on bank efficiency
title_sort effect of earnings management on bank efficiency
publisher Penerbit Universiti Kebangsaan Malaysia
publishDate 2018
url http://journalarticle.ukm.my/19724/1/23340-90589-1-PB.pdf
http://journalarticle.ukm.my/19724/
https://ejournal.ukm.my/ajac/issue/view/1139/showToc
_version_ 1744354641217323008
score 13.211869

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