... rights only Bank fragility Negative asset–liability maturity mismatch Liquidity risk Z-score Emerging markets Early warning signals G21 G32 G33 The March 2023 banking crisis in the US has again placed the issue of banking fragility on global regulatory focus. The extant...

... of external loans Robust bank executive compensation Agency problem G2 G21 M4 M48 Earnings management is collectively regarded as a severe information risk to external stakeholders (Francis et al., 2005 ; Graham et al., 2005 ; Ge and Kim, 2014 ; Chen et al...

... measurement in financial reporting. Fair value accounting Predictive value Operating earnings Operating cash flows SFAS 157 G21 G28 M41 In our earlier study, Ehalaiye et al. (2017) , we tested our hypotheses by simply assuming the model widely used in the capital markets...