• Publications
  • Influence
Loan Loss Provisions, Earnings Management and Capital Management under IFRS: The Case of EU Commercial Banks
Prior research has shown that loan loss provisions are primarily used as a tool for earnings management and capital management by listed banks. Effective 2005 all listed companies in the EuropeanExpand
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Use of Loan Loss Provisions for Capital, Earnings Management and Signalling By Australian Banks
This study examines whether and to what extent Australian banks use loan loss provisions (LLPs) for capital, earnings management and signalling. We examine if there were changes in the use of LLPs asExpand
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The association between corporate governance and earnings quality: Further evidence using the GOV-Score
Abstract This paper reexamines the relation between corporate governance and quality of earnings using a summary governance measure. Prior research has used many surrogates for corporate governanceExpand
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Evaluation of information technology investment
Traditional accounting methods used for evaluating new information technology (IT) projects such as Net present value (NPV) and Internal rate of return (IRR) have been criticized in the academic andExpand
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THE ROLE OF LOAN LOSS PROVISIONS IN EARNINGS MANAGEMENT, CAPITAL MANAGEMENT, AND SIGNALING: THE SPANISH EXPERIENCE
Abstract While much research has been conducted in the United States on the use of loan loss provisions (LLPs) as a mechanism for managing earnings, managing capital, and as a tool for signalingExpand
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Value relevance of earnings: Evidence from Middle Eastern and North African Countries
Abstract Researchers as well as regulators are increasingly more interested in enhancing their understanding of the factors that influence value relevance of reported earnings in financialExpand
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Extranets: a tool for cost control in a value chain framework
The purpose of this research is to show through a case study how the extranet has been used by one specific company to significantly reduce operating costs. The activities of the company are analyzedExpand
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The Effect of Corporate Governance on Firm’s Credit Ratings: Further Evidence Using Governance Score in the United States
We investigate whether corporate governance affects firms’ credit ratings and whether improvement in corporate governance standards is associated with improvement in investment grade rating. We useExpand
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Value relevance of banks: global evidence
Using 28,785 observations of 813 banking institutions in 38 countries during the 1993–2004 period, this study investigates among others, the role of transparency, accounting standards, legal,Expand
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Bankruptcy prediction of financially stressed firms: an examination of the predictive accuracy of artificial neural networks
TLDR
This paper compares the predictive performance of two types of neural network learning methodologies, namely, backpropagation and genetic algorithms. Expand
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