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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...

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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 English
Published:	2018
Subjects:	HD58.7-58.95 Organizational behavior, change and effectiveness. Corporate culture
Online Access:	https://eprints.ums.edu.my/id/eprint/25194/1/The%20Effect%20of%20Earnings%20Management%20on%20Bank%20Efficiency.pdf https://eprints.ums.edu.my/id/eprint/25194/7/The%20Effect%20of%20Earnings%20Management%20on%20Bank%20Efficiency.pdf https://eprints.ums.edu.my/id/eprint/25194/
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id	my.ums.eprints.25194
record_format	eprints
spelling	my.ums.eprints.251942020-04-19T15:07:19Z https://eprints.ums.edu.my/id/eprint/25194/ 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 HD58.7-58.95 Organizational behavior, change and effectiveness. Corporate culture 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. 2018 Article PeerReviewed text en https://eprints.ums.edu.my/id/eprint/25194/1/The%20Effect%20of%20Earnings%20Management%20on%20Bank%20Efficiency.pdf text en https://eprints.ums.edu.my/id/eprint/25194/7/The%20Effect%20of%20Earnings%20Management%20on%20Bank%20Efficiency.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. 1-12. ISSN 2180-3838
institution	Universiti Malaysia Sabah
building	UMS Library
collection	Institutional Repository
continent	Asia
country	Malaysia
content_provider	Universiti Malaysia Sabah
content_source	UMS Institutional Repository
url_provider	http://eprints.ums.edu.my/
language	English English
topic	HD58.7-58.95 Organizational behavior, change and effectiveness. Corporate culture
spellingShingle	HD58.7-58.95 Organizational behavior, change and effectiveness. Corporate culture 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
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
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
publishDate	2018
url	https://eprints.ums.edu.my/id/eprint/25194/1/The%20Effect%20of%20Earnings%20Management%20on%20Bank%20Efficiency.pdf https://eprints.ums.edu.my/id/eprint/25194/7/The%20Effect%20of%20Earnings%20Management%20on%20Bank%20Efficiency.pdf https://eprints.ums.edu.my/id/eprint/25194/
_version_	1760230336483033088
score	13.211869

The Effect of Earnings Management on Bank Efficiency

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