How Do Asymmetric Information and Financial Factors Influence Earnings Management?

A Hamzah, H Nopiyanti - Jurnal Ilmu Keuangan Dan Perbankan …, 2024 - ojs.unikom.ac.id
The purpose of this study is to analyze the influence of information asymmetry, deferred tax
assets, deferred tax expenses, free cash flow, and investment opportunities set on earnings …

The pass-through of corporate tax cuts to consumer loans: Evidence from the TCJA

J Granja, F Nagel, A Weinrich - Kilts Center at Chicago Booth …, 2024 - papers.ssrn.com
Using data from TransUnion, a large US credit bureau, we analyze whether and how cuts in
bank income taxation are passed through to the interest rates and size of consumer loans …

Under the Radar? Discretionary Impairments of Definite and Indefinite Intangible Assets

GV Krishnan, A Liss, U Mohrmann… - … Impairments of Definite …, 2024 - papers.ssrn.com
We examine (a) how reporting incentives and business indicators impact impairment
differently for definite and indefinite intangible assets,(b) the moderating role of internal and …

Does greater transparency discipline the loan loss provisioning of privately held banks?

J Bischof, D Foos, J Riepe - European Accounting Review, 2023 - Taylor & Francis
Whether transparency helps or hurts the stability of the financial system is an unresolved
question. Recent trends have seen a decline in disclosure requirements especially for small …

[PDF][PDF] Jurnal Ilmu Keuangan dan Perbankan (JIKA)

A Hamzah, H Nopiyanti - pdfs.semanticscholar.org
Tujuan dari penelitian ini adalah untuk menganalisis pengaruh asimetri informasi, aset
pajak tangguhan, beban pajak tangguhan, arus kas bebas, dan investment opportunities set …