The effect of earnings management on bank efficiency

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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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Bibliographic Details
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/ http://journalarticle.ukm.my/19724/1/23340-90589-1-PB.pdf

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