Is Bank Performance What it is, in Light of Bank Earnings Management and Bank Market Structure? – Evidence from the Emerging and the Frontier Markets

Posted: 24 Sep 2011

See all articles by Nacasius Ujah

Nacasius Ujah

South Dakota State University - Department of Economics

Collins Emeka Okafor

Texas A&M International University

Date Written: September 19, 2011

Abstract

We investigate if local banks performance in the emerging or frontier market is affected by the extent to which managers manipulate their financial statements and by the banking market structure. An aberration from the extant literatures that have either focused mainly on the developed societies or juxtapose a handful of emerging countries bank into their datasets, here our inquest and analyses are fixed on emerging markets. Our investigation find that earnings management as proxy by loan loss allowance and market structure as proxy by bank concentration ratio were inversely statistically significant on their effects to local bank performance.

Keywords: Bank, Performance, Earnings Management, Market Structure, Emerging Market, GMM

JEL Classification: C36, G21, M41, M42

Suggested Citation

Ujah, Nacasius and Okafor, Collins Emeka, Is Bank Performance What it is, in Light of Bank Earnings Management and Bank Market Structure? – Evidence from the Emerging and the Frontier Markets (September 19, 2011). Available at SSRN: https://ssrn.com/abstract=1930634 or http://dx.doi.org/10.2139/ssrn.1930634

Nacasius Ujah (Contact Author)

South Dakota State University - Department of Economics ( email )

Brookings, SD 57007-0895
United States

Collins Emeka Okafor

Texas A&M International University ( email )

5201 University Blvd
Laredo, TX 78041-1900
United States

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