Small bank managers are prudent: A Benford’s Law approach to analyzing loan loss allowances

Tran, Arthur M.; Griffiths, Mark D.; Winters, Drew B.

doi:10.1016/j.jeconbus.2023.106128

Journal of Economics and Business

2023

DOI: 10.1016/j.jeconbus.2023.106128

|View full text |Cite

Small bank managers are prudent: A Benford’s Law approach to analyzing loan loss allowances

Arthur M. Tran,

Mark D. Griffiths,

Drew B. Winters

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...

Citation Types

Supporting

Mentioning

Contrasting

Year Published

2024

Publication Types

Select...

Article2

Relationship

Self Cite0

Independent2

Authors

Journals

Cited by 2 publications

References 37 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

What Deters Earnings Management? A Benford's Law Comparison Between Publicized Detection Methods and Increased Regulations

Tran

2024

J Corp Accounting Finance

View full text Add to dashboard Cite

This paper examines the impact of public awareness and regulatory changes on earnings management over time. Despite scrutiny from regulators, auditors, and investors, the deterrents of earnings management remain unclear. I explore whether public awareness, through the dissemination of research, can influence market behaviors and reduce earnings management activities due to increased detection and penalties. Alternatively, I investigate if stricter regulation plays a role in curbing earnings manipulation. Using Benford's Law, I apply Thomas’ (1989) approach and compare data from 1950 to 1985, 1990 to 2002, and 2003 to 2020. My findings indicate that while public awareness alone does not deter earnings management, heightened regulation, particularly post‐Sarbanes‐Oxley Act (SOX), significantly reduces such practices. This study contributes to the literature by highlighting the comparative impact of public awareness and regulatory changes on earnings management.

show abstract

What Deters Earnings Management? A Benford's Law Comparison Between Publicized Detection Methods and Increased Regulations

Tran

2024

J Corp Accounting Finance

View full text Add to dashboard Cite

show abstract

Small-business owners and their choice of banks: Some lessons from the banking literature and game theory in the aftermath of the COVID-19 pandemic

Nippani,

Muldoon,

Yonai

et al. 2024

Journal of Small Business Management

View full text Add to dashboard Cite

scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.

Contact Info

customersupport@researchsolutions.com

10624 S. Eastern Ave., Ste. A-614

Henderson, NV 89052, USA

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.

Blog Terms and Conditions API Terms Privacy Policy Contact Cookie Preferences Do Not Sell or Share My Personal Information

Made with 💙 for researchers

Part of the Research Solutions Family.

Small bank managers are prudent: A Benford’s Law approach to analyzing loan loss allowances

Cited by 2 publications

References 37 publications

What Deters Earnings Management? A Benford's Law Comparison Between Publicized Detection Methods and Increased Regulations

What Deters Earnings Management? A Benford's Law Comparison Between Publicized Detection Methods and Increased Regulations

Small-business owners and their choice of banks: Some lessons from the banking literature and game theory in the aftermath of the COVID-19 pandemic

Contact Info

Product

Resources

About