نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری و مالی، موسسه آموزش عالی ادیب مازندران، ایران
2 موسسه آموزش عالی ادیب مازندران، ایران
3 موسسه آموزش عالی ادیب مازندران ، ایران
کلیدواژهها
عنوان مقاله English
نویسندگان English
The aim of this study is to explore the gap in the literature on the subject by empirically examining the effect of income and asset diversification strategies on earnings management in the form of discretionary loan loss provision (LLP) and the role of banking risk as a mediating variable. The findings show that there is a positive and significant relationship between income and asset diversification strategies and LLP-based earnings management in banks. Also, the relationship between these strategies and banking risk is positive and significant. Income and asset diversification strategies have a positive and significant impact on LLP-based earnings management indirectly through the intermediary variable of bank risk. The overall analysis of the results shows that the direct and indirect effects of diversification strategies in the banking industry are associated with earnings manipulation. These findings suggest that regulators in emerging markets should increase reporting requirements in light of the increasing use of LLP-based earnings management. In addition, regulators in the banking sector should closely monitor risk levels in this area. Improving the transparency and quality of bank reporting is an expectation that will be pursued by depositors, investors, international lenders, and rating agencies.
کلیدواژهها English
