Mollah, S. orcid.org/0000-0002-6342-8309, Al Farooque, O., Mobarek, A. et al. (1 more author) (2019) Bank corporate governance and future earnings predictability. Journal of Financial Services Research, 56 (3). pp. 369-394. ISSN 0920-8550
Abstract
This study examines the impact of corporate governance on earnings predictability (future cash flows) for banks operating in 71 countries over the period 2007 to 2016. We find that board structure and CEO power have a significant influence on future cash flows. In contrast, risk governance variables have no significant influence. These findings vary between developed and emerging countries, common and civil law countries, and different sized banks. Board structure is more effective in predicting future cash flows in civil law and developed countries than in common law and emerging economies.
Metadata
Item Type: | Article |
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Authors/Creators: |
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Copyright, Publisher and Additional Information: | © The Author(s) 2019. This article is distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution, and reproduction in any medium, provided you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license, and indicate if changes were made. |
Keywords: | Earnings predictability; Corporate governance; Bank; GAAP/IFRS |
Dates: |
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Institution: | The University of Sheffield |
Academic Units: | The University of Sheffield > Faculty of Social Sciences (Sheffield) > Management School (Sheffield) |
Depositing User: | Symplectic Sheffield |
Date Deposited: | 11 Mar 2019 14:48 |
Last Modified: | 19 Nov 2021 10:33 |
Status: | Published |
Publisher: | Springer Nature |
Refereed: | Yes |
Identification Number: | 10.1007/s10693-019-00307-7 |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:143238 |
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