The relation between auditor reputation, earnings and capital management in the banking sector: An international investigation
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DOI: 10.1016/j.ribaf.2016.09.006
Abstract: In this study we examine two types of manipulation: earnings and capital management (or capital adequacy management) in banks, using an international sample of banks from four countries (USA, UK, Germany and France), which in… read more here.
Keywords: capital; auditor reputation; earnings capital; management ... See more keywords