Bank managerial ability and accounting : do better managers report higher quality loan loss reserves and fair values?
Given the high level of scrutiny on top executives in recent years, particularly those at banks, examining the impact of bank managers' ability on financial reporting is of great value. This paper builds on models of bank efficiency in the banking literature to derive a measure of bank manager...
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| Format: | Others |
| Language: | en_US |
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2013
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| Online Access: | http://hdl.handle.net/2152/21752 |