Does the change in accounting requirements on banks affect borrowers’ earnings management? Evidence from FAS 166/167

Review of Quantitative Finance and Accounting 2026 Open access

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Authors: Wei Song, Tingyu Sun, Qingjing Zhang, Zhuang Zhang
DOI: 10.1007/s11156-026-01532-7
Cited by: 0
References: 112

Fields of Study & Subjects

Corporate Finance and Governance Auditing Earnings Management Governance Financial Reporting and Valuation Research

Publication details

Journal / source
Review of Quantitative Finance and Accounting
Publisher
Springer Science and Business Media LLC
Publication date
18 June 2026
Language
EN