{"title":"亚洲地区银行业利润管理的决定因素","authors":"Ratika Ningsih, Muizzuiddin Muizzuiddin, Imam Asngari","doi":"10.47191/jefms/v7-i7-56","DOIUrl":null,"url":null,"abstract":"This research aims to determine the factors that determine earnings management in banking in the Asian region. The population in this research is 512 commercial banks in the Asian region for the period 2011 - 2022. Samples were taken using a purposive sampling method, namely based on certain criteria, so that a sample of 156 banks was obtained. The data analysis technique used in this research is panel data regression analysis.. The research results that show credit risk, profitability and company size have a significant effect on earnings management.","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2024-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Determinants of Profit Management in Banking in the Asian Region\",\"authors\":\"Ratika Ningsih, Muizzuiddin Muizzuiddin, Imam Asngari\",\"doi\":\"10.47191/jefms/v7-i7-56\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This research aims to determine the factors that determine earnings management in banking in the Asian region. The population in this research is 512 commercial banks in the Asian region for the period 2011 - 2022. Samples were taken using a purposive sampling method, namely based on certain criteria, so that a sample of 156 banks was obtained. The data analysis technique used in this research is panel data regression analysis.. The research results that show credit risk, profitability and company size have a significant effect on earnings management.\",\"PeriodicalId\":509310,\"journal\":{\"name\":\"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-07-27\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.47191/jefms/v7-i7-56\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.47191/jefms/v7-i7-56","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Determinants of Profit Management in Banking in the Asian Region
This research aims to determine the factors that determine earnings management in banking in the Asian region. The population in this research is 512 commercial banks in the Asian region for the period 2011 - 2022. Samples were taken using a purposive sampling method, namely based on certain criteria, so that a sample of 156 banks was obtained. The data analysis technique used in this research is panel data regression analysis.. The research results that show credit risk, profitability and company size have a significant effect on earnings management.
京公网安备 11010802042870号
京ICP备2023020795号-1
分享
求助内容：
应助结果提醒方式：
扫码关注我们
