We survey research on banks׳ financial accounting. After providing a brief background of the
theoretical models and accounting and regulatory institutions underlying the bank …

We develop a hypothesis that the growth of financial technology (FinTech) negatively
influences bank performance. We study the Indonesia market, where FinTech growth has …

We examine how women on boards influence bank earnings management. Using the
likelihood of a board appointing women directors based on a Blau index of gender diversity …

The use of accounting measures and disclosures in banks' contracts and regulation
suggests that the quality of banks' financial reporting is central to the efficacy of market …

Examining banks across 27 countries, we estimate two measures of the forward-looking
orientation reflected in discretionary loan provisioning practices within a country. We …

This paper surveys both the theoretical and the empirical archival literature on conservatism
when accounting information is used for debt contracting. The theoretical literature shows …

This paper examines the interaction of the International Financial Reporting Standard (IFRS)
9 expected credit loss (ECL) model with supervisory rules and discusses potential …

In this study, we investigate whether managerial ability is related to income smoothing and, if
so, whether smoothing associated with managerial ability improves the informativeness of …

Did regulatory reforms that lowered barriers to competition increase or decrease the quality
of information that banks disclose to the public? By integrating the gravity model of …

We investigate the impact of organizational religiosity on the earnings quality of listed banks
in the Middle East and North Africa region. We analyze Islamic banking institutions, which …