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Effect of Bank Efficiency on Earnings Management at ASEAN Banks
Fahmi Natigor Nasution & Syarief Fauzie

Faculty of Economic and Business, University of Sumatera Utara


The purpose of this study is to determine the effect of bank efficiency on earnings management behavior in banks in ASEAN. Bank efficiency used in this study is cost and profit where the measurement uses the stochastic frontier analysis model. The data used in this study are banks listed on stock exchanges in ASEAN in the period 2010-2017. Panel data regression analysis is used to test the effect of cost and profit efficiency on earnings management. This study also uses control variables which consist of bank size, credit risk, liquidity risk, and financial leverage. The results of the study show that both cost efficiency and profit efficiency have a significant effect on earnings management while the control variables that have a significant effect on earnings management are credit risk and liquidity risk.

Keywords: Earnings management, cost efficiency, profit efficiency

Topic: Financial Management and Accounting


Conference: The 4th Global Conference on Business, Management and Entrepreneurship (GCBME 2019)

Plain Format | Corresponding Author (Fahmi Natigor Nasution)

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