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The impact of earnings management on the performance of ASEAN banks

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dc.citedby35
dc.contributor.authorWu Y.-C.en_US
dc.contributor.authorWei Kiong Ting I.en_US
dc.contributor.authorLu W.-M.en_US
dc.contributor.authorNourani M.en_US
dc.contributor.authorKweh Q.L.en_US
dc.contributor.authorid57013722100en_US
dc.contributor.authorid57211409300en_US
dc.contributor.authorid25625212800en_US
dc.contributor.authorid57189315827en_US
dc.contributor.authorid55661469500en_US
dc.date.accessioned2023-05-29T06:12:46Z
dc.date.available2023-05-29T06:12:46Z
dc.date.issued2016
dc.description.abstractSoutheast Asian financial liberalization policies have enthused both performance evaluation (a pro) and earnings management (a con). Using a sample of ASEAN commercial banks for the period 2007-2014, this study decomposes their banking performance into managerial and profitability efficiencies. An efficiency analysis reveals that Singaporean banks obtained the highest overall and profitability efficiencies, while Bruneian banks had the lowest rates of banking performance. In the stage of managerial efficiency, the most inefficient banks are those of the Philippines, whereas the greatest level is related to Malaysian banks. A frontier projection analysis suggests that Singaporean banks and Malaysian banks are generally more efficient in managing their expenditures and long-term assets in generating income in the long run. With respect to the con, a regression analysis indicates that loan loss provisions are negatively related to banking performance. Overall, it is advisable that policy makers with oversight function should promote performance evaluation from a multidimensional perspective, and keep an eye on estimates of loan loss provisions at banks over years because increases/decreases in loan loss provisions mean decreases/increases in net income or return on assets. � 2015 Elsevier B.V.en_US
dc.description.natureFinalen_US
dc.identifier.doi10.1016/j.econmod.2015.11.023
dc.identifier.epage165
dc.identifier.scopus2-s2.0-84951069777
dc.identifier.spage156
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-84951069777&doi=10.1016%2fj.econmod.2015.11.023&partnerID=40&md5=98ea5574a129a98df07d9ffda35c76f9
dc.identifier.urihttps://irepository.uniten.edu.my/handle/123456789/22855
dc.identifier.volume53
dc.publisherElsevieren_US
dc.sourceScopus
dc.sourcetitleEconomic Modelling
dc.titleThe impact of earnings management on the performance of ASEAN banksen_US
dc.typeArticleen_US
dspace.entity.typePublication
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