Haku
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Bank accounting regulations, enforcement mechanisms, and financial statement informativeness : cross-country evidence
(15.04.2020)
Accounting and Business Research 3
Accounting and Business Research 3
We construct measures of accounting regulations and enforcement mechanisms that are specific to a country's banking industry. Using a sample of major banks in 37 economies, we find that the informativeness of banks’ financial ...
Accounting quality in banking : The role of regulatory interventions
(26.11.2018)
Journal of Banking & Finance December ; 2018
Journal of Banking & Finance December ; 2018
Using the full sample of U.S. banks and hand-collected data on enforcement actions over 2000–2014, we analyze the role of these interventions in promoting several aspects of accounting quality. We find that enforcement ...