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...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
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Penerbit Universiti Kebangsaan Malaysia
2018
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| Online Access: | http://journalarticle.ukm.my/19724/ http://journalarticle.ukm.my/19724/1/23340-90589-1-PB.pdf |
| _version_ | 1848814915107684352 |
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| 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, |
| building | UKM Institutional Repository |
| collection | Online Access |
| 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. |
| first_indexed | 2025-11-15T00:41:40Z |
| format | Article |
| id | oai:generic.eprints.org:19724 |
| institution | Universiti Kebangasaan Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T00:41:40Z |
| publishDate | 2018 |
| publisher | Penerbit Universiti Kebangsaan Malaysia |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | oai:generic.eprints.org: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 |
| 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 |
| title | 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_short | The effect of earnings management on bank efficiency |
| title_sort | effect of earnings management on bank efficiency |
| url | http://journalarticle.ukm.my/19724/ http://journalarticle.ukm.my/19724/ http://journalarticle.ukm.my/19724/1/23340-90589-1-PB.pdf |