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Keywords: C21
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Journal Articles
Journal:
Managerial Finance
Managerial Finance (2025) 51 (11): 1758–1774.
Published: 20 May 2025
... G21 G28 M41 C21 Several studies suggest that bank competition plays a key role in reducing earnings management. Boyd and De Nicoló (2005) find that competitive markets improve financial report quality. Jiang et al. (2016) state that loan loss provisions decrease in competitive...
Journal Articles
Manuchehr Shahrokhi, Ali M. Parhizgari, Mohammad Hashemijoo, Collins E. Okafor, Yuka Nishikawa, Alireza Dastan
Journal:
Managerial Finance
Managerial Finance (2022) 48 (8): 1123–1136.
Published: 01 March 2022
... Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only B-corporations Stakeholders Shareholders Impact measurement Global firms C21 C32 C33 G30 L10 Firms operate and are managed differently worldwide and even within each country. While this statement...
