scholarly journals A study on relationship between tail risk on earning management in Iranian banking industry

2013 ◽  
Vol 3 (2) ◽  
pp. 705-714 ◽  
Author(s):  
Mohammad Khodaei Valahzaghard ◽  
Aazam Samadi
Keyword(s):  
Banking Industry ◽  
Earning Management ◽  
Tail Risk

scholarly journals Earning Management and Risk Profile in the Banking Industry: Case Study from Indonesia

2018 ◽  
Vol 7 (3.27) ◽  
pp. 376
Author(s):  
Hery Winoto Tj ◽  
. .
Keyword(s):  
Earnings Management ◽  
Significant Relationship ◽  
Banking Industry ◽  
Stock Exchange ◽  
Risk Profile ◽  
Earning Management ◽  
Research Use ◽  
Correlation Test ◽  
Analysis Technique

This study aims to investigate the application of earnings management and risk profile in the banking industry in Indonesia, during the period 2008-2017 data on 41 banks listed on the Stock Exchange. This research use analysis technique of FMOLS regression data by first doing correlation test by using correlogram. From the research that has been conducted in the results that there is a very significant relationship between earnings management and risk profile in 41 banks in Indonesia.  

Do Bankers Use Managerial Discretion with Regard to CSR and Earnings Management to Rebuild Their Reputation in the Aftermath of the Financial Crisis?

2016 ◽  
Vol 3 (2) ◽  
pp. 14-41
Author(s):  
Ada Sneekes ◽  
Georgios Georgakopoulos ◽  
Alexandros Sikalidis ◽  
Maria Rodosthenous
Keyword(s):  
Corporate Social Responsibility ◽  
Earnings Management ◽  
Economic Performance ◽  
Banking Industry ◽  
Managerial Discretion ◽  
Earning Management ◽  
Bank Managers ◽  
Self Interest ◽  
Corporate Social ◽  
The Relationship

In this paper the authors examine the relationship between CSR (Corporate Social Responsibility) performance and earning management in the banking industry from 2008 to 2012 having a specific focus on managerial behaviour and its impact on banks' reputation. They propose that when managers opportunistically engage in CSR, they will also engage in opportunistic earnings management but if they engage in CSR practices because it is the socially ‘right thing to do' then earnings will better reflect banks' true economic performance. Finally, they expect that when bank managers recognize the importance of societal trust they use their discretion to regain trust and to rebuild reputation. Their results show that in general, banks that perform high on CSR indicators behave more transparently with regard to the presentation of earnings. Banks that engage in CSR activities to improve their reputation, use managerial discretion to show socially desirable earnings numbers. For banks that value their reputation, pursuing societal trust is more important than the fulfilling of self-interest.

Do Bankers Use Managerial Discretion With Regard to CSR and Earnings Management to Rebuild Their Reputation in the Aftermath of the Financial Crisis?

2019 ◽  
pp. 1103-1134
Author(s):  
Ada Sneekes ◽  
Georgios Georgakopoulos ◽  
Alexandros Sikalidis ◽  
Maria Rodosthenous
Keyword(s):  
Corporate Social Responsibility ◽  
Earnings Management ◽  
Economic Performance ◽  
Banking Industry ◽  
Managerial Discretion ◽  
Earning Management ◽  
Bank Managers ◽  
Self Interest ◽  
Corporate Social ◽  
The Relationship

In this paper the authors examine the relationship between CSR (Corporate Social Responsibility) performance and earning management in the banking industry from 2008 to 2012 having a specific focus on managerial behaviour and its impact on banks' reputation. They propose that when managers opportunistically engage in CSR, they will also engage in opportunistic earnings management but if they engage in CSR practices because it is the socially ‘right thing to do' then earnings will better reflect banks' true economic performance. Finally, they expect that when bank managers recognize the importance of societal trust they use their discretion to regain trust and to rebuild reputation. Their results show that in general, banks that perform high on CSR indicators behave more transparently with regard to the presentation of earnings. Banks that engage in CSR activities to improve their reputation, use managerial discretion to show socially desirable earnings numbers. For banks that value their reputation, pursuing societal trust is more important than the fulfilling of self-interest.

Occupational Stress And The Banking Industry

2017 ◽  
Author(s):  
Maria Michailidis ◽  
Evie Michailidis
Keyword(s):  
Occupational Stress ◽  
Banking Industry

Memperkuat Daya Saing Bank Syariah Dengan Meningkatkan Kemampuan Teknologi Informasi

Liquidity ◽  
2018 ◽  
Vol 1 (1) ◽  
pp. 32-41
Author(s):  
Amrizal Amrizal
Keyword(s):  
Information System ◽  
Credit Card ◽  
Banking Industry ◽  
Integrated System ◽  
Integrated Systems ◽  
Islamic Banks ◽  
Electronic Money ◽  
Electronic Transactions ◽  
Excellent Service ◽  
Debit Cards

Banking industry is very tight competition in all aspects. Results review from some literatures: journals and empirical data indicates that the banking industry has been applied information technology in order to provide excellent service to customers in the form of electronic transactions such as ATM, sms banking, e-commerce and so forth. Based on Bank Indonesia reports, the type of electronic transaction has been growing very rapidly between the transaction and Bilyetgiro Elekteronik Checks, ATM, Credit Card, Account Card Based (ATM and Debit Cards), Electronic Money, Delivery Chanel and RTGS. Those above transactions are relating to the Technology Information System and Integrated System. Integrated system is the combination of Hardskill which focus on knowledge and more to the integrity softskill (shidiq, trustworthy, tablig, fathonah). Islamic banks are ready to face competition both nationally and internationally, primarily face competition from the aspect of Integrated Systems. Bank Syariah Mandiri (BSM) developed e-banking features on an ongoing basis, among others

Pengaruh Inflasi, BI Rate, NPF, dan BOPO terhadap Profitabilitas Bank Umum Syariah di Indonesia

2018 ◽  
Vol 6 (1) ◽  
pp. 133-153
Author(s):  
Toufan Aldian Syah
Keyword(s):  
Banking Industry ◽  
External Factors ◽  
Coefficient Of Determination ◽  
Muslim Country ◽  
Internal Factors ◽  
Slowing Down ◽  
The World ◽  
Negative Effect ◽  
Test Correlation ◽  
The Ideal

Banking industry has a very important role in economic development in a country. Indonesia, which is the largest Muslim country in the world, certainly has the prospect of the development of Sharia Banking Industry is very good in the future. However, the development of Sharia Bank has been slowing down in recent years and the profitability of sharia comercial banking is still below the ideal value. This study aims to determine the internal factors and external factors that affect the profitability of Sharia Bank in the year of January 2012 until August 2017. The variables used in this study are ROA, Inflation, NPF, and BOPO. The data used is aggregate data of all Sharia Commercial Banks recorded at Bank Indonesia. Measurement of Statistic Description, F-Test, T-Test, Correlation Coefficient, Coefficient of Determination and Multiple Linear Regression using IBM SPSS 21 software. The results showed that significant negative effect of BI rate, NPF and BOPO was found, while Inflation variable showed negative but not significant. Overall, the above variables affect the ROA of 87.7%, while 12.3% is likely to be influenced by other factors.

Sign in / Sign up

Export Citation Format

Share Document