PRUDENTIAL REGULATORY REGIMES, ACCOUNTING STANDARDS, AND EARNINGS MANAGEMENT IN THE BANKING INDUSTRY

We analyze if a change in accounting standard or a change in prudential regulation impacts banks’ loan loss provision. We find that, in general, the banks using a principles-based accounting standard exhibit a lower level of earnings management compared to banks using a rules-based accounting standa...

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Bibliographic Details

Published in:	Buletin Ekonomi Moneter dan Perbankan
Main Authors:	Ali Ashraf, M. Kabir Hassan, Kyle J. Putnam, Arja Turunen-Red
Format:	Article
Language:	English
Published:	Bank Indonesia 2019-02-01
Subjects:	Accounting standard Banks Loan loss provision
Online Access:	https://www.bmeb-bi.org/index.php/BEMP/article/view/975