1 - 6 of 6 articles
This paper evaluates the perceived stability‐enhancing role of the net stable funding ratio (NSFR) requirement under Basel III and its impact on the balance sheets of banks. Using data from 647 banks located in 47 countries from 2003 to 2013, we find that the NSFR would have played a financial...
This study investigates how two forms of external support, namely, government and foreign ownership, affect bank default and operating risks. The results show, first, that government ownership reduces default risk and increases operating risk, while foreign ownership reduces both default and...
In this study, we apply the Bitcoin to estimate the price of the Venezuelan bolivar, due to the unreliability of this currency's official exchange rate. Our approach is based on the triangular no‐arbitrage condition and takes the Bitcoin as an intermediate currency. To verify its validity, in...
We investigate whether firms’ real‐activity earnings management (REM) around seasoned equity offerings (SEOs) and stock return performance after SEOs are different for the largest shareholders’ participation in SEOs. Using Korean firms, we find that an increase in the largest shareholders’...
This study investigates the association between information asymmetry and the accrual anomaly. Prior literature argues that earnings management is pronounced among firms with high information asymmetry and that earnings management is the main phenomenon behind the accrual anomaly. Using 43 205...
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