银行财务困境与收益管理策略:来自中东和北非国家的证据

IF 2.3 Q2 BUSINESS, FINANCE
Mouna Ben Rejeb, Safwan Alzyadat, Nozha Merzki
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引用次数: 0

摘要

目的 本研究调查并比较了陷入财务困境的银行和未陷入财务困境的银行的盈利管理策略。我们重点研究了通过佣金和手续费收入(CF)进行的实际收益管理策略和通过贷款损失准备金(LLP)进行的应计收益管理策略。我们进行了子样本分析,并加入了滞后因变量和额外的控制变量作为稳健性检验。研究结果研究结果一致表明,与非受困银行相比,受困银行更广泛地使用通过佣金和手续费收入进行实际收益管理的策略。具体而言,在困境条件下,银行通过 CF 平滑其收入。然而,只有健康的银行才会实施基于 LLP 的收益管理策略。这些行为在不同监管体系和制度环境下运营的银行中持续存在。研究局限/意义本研究标志着其进入了有关影响银行财务报告的会计和非会计决策的文献讨论。从审慎的角度来看,研究结果表明,有必要制定审慎的规则,以监督与银行经理有意使用高额费用或折扣激励来说服客户延迟或加快付款并因此影响报告收益相关的 CF 收入的报告。原创性/价值 本研究通过调查银行财务困境对实际收益管理和权责发生制收益管理的影响,对银行在财务困境下的收益管理策略进行了全面分析,从而为相关文献提供了新的内容。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Bank financial distress and earnings management strategies: evidence from MENA countries
PurposeThis study investigates and compares the earnings management strategies of financially distressed and non-distressed banks.Design/methodology/approachUsing a regression analysis, this study examines a sample of banks operating in the MENA region. We focus on real earnings management strategies via commission and fee income (CF) and accrual-based earnings management strategies via loan loss provisions (LLP). A subsample analysis was performed, lagged dependent variables and additional control variables were included as a robustness check.FindingsThe findings consistently reveal a more extensive use of real earnings management strategies via CF among distressed banks than among non-distressed ones. Specifically, banks smooth their income via CF under distress conditions. However, LLP-based earnings management strategies are only implemented in healthy banks. These behaviors persist in banks that operate under different monitoring systems and institutional settings.Research limitations/implicationsThis study marks its entry into the literature debate on accounting and non-accounting decisions that influence bank financial reporting. It argues that, in the presence of financial difficulties, bank managers define earnings management strategies based on the probability of being detected, rather than looking at their costs.Practical implicationsFrom a prudential perspective, the findings suggest the need for prudential rules to supervise the reporting of CF income associated with high fees or discount incentives used intentionally by bank managers to convince clients to delay or accelerate payments and, consequently, affect reported earnings.Originality/valueThis study adds to the literature by investigating the effect of bank financial distress on both real and accrual-based earnings management to provide a comprehensive analysis of bank earnings management strategies in the presence of financial difficulties.
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来源期刊
Asian Review of Accounting
Asian Review of Accounting BUSINESS, FINANCE-
CiteScore
3.20
自引率
25.00%
发文量
32
期刊介绍: Covering various fields of accounting, Asian Review of Accounting publishes research papers, commentary notes, review papers and practitioner oriented articles that address significant international issues as well as those that focus on Asia Pacific in particular.Coverage includes but is not limited to: -Financial accounting -Managerial accounting -Auditing -Taxation -Accounting information systems -Social and environmental accounting -Accounting education Perspectives or viewpoints arising from regional, national or international focus, a private or public sector information need, or a market-perspective or social and environmental perspective are greatly welcomed. Manuscripts that present viewpoints should address issues of wide interest among accounting scholars internationally and those in Asia Pacific in particular.
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