Fig 1. Comparison of BIS Ratios of Mutual Savings Banks to Commercial Banks
Table 1. Yearly Distribution of Mutual Savings Banks
Table 2. Yearly Distribution of BIS Ratio9)
Table 3. Sample Selection Procedure
Table 4. Descriptive Statistics
Table 5. Correlation Analysis(Pearson / Spearman)
Table 6. Descriptive Statistics by Group
Table 7. Regression Results ΔBIS = α0 + β1ΔLLP + β2ΔLOAN + β3ΔN + β4ΔCAP + β5SIZE + β6OUT + β7BIG4 + ε
Table 8. Regression Results ΔBIS = α0 + β1OUT + β2ΔLLP + β3OUT*ΔLLP + β4ΔLOAN + β5ΔNI + β6ΔCAP +β7LNSIZE + ε
Table 9. Regression Results ΔBIS = α0 + β1BIG4 + β2ΔLLP + β3BIG4*ΔLLP + β4ΔLOAN + β5ΔNI + β6ΔCAP +β7LNSIZE + β8OUT + ε
Table 10. Regression Results ΔBIS = α0 + β1OUT2 + β2ΔLLP + β3OUT2*ΔLLP + β4ΔLOAN + β5ΔNI + β6ΔCAP +β7LNSIZE + ε
References
- K. Schipper. (1989). Commentary on earnings management. Accounting Horizons, 3, 91-102.
- H. J. Moon. (2005). The Discretionary Behaviors of Loan Loss Provisions for Banks and Their Value Relevance. Korean Accounting Journal, 14(1), 1-26
- A. Beatty, S. L. Chamberlain, & J. Magliolo. (1995). Managing financial reports of commercial bank: the influence of taxes, regulatory capital, and earning. Jaurnal of Accounting Research, 33, 231-261. https://doi.org/10.2307/2491487
- S. E. Moyer. (1990). Capital adequacy ratio regulations and accounting choices in commercial banks. Journal of Accounting and Economics, 13, 123-154 https://doi.org/10.1016/0165-4101(90)90027-2
- J. Collins, D. Shackelford, & J. Wahlen. (1995). Bank Differences in the coordination of regulatory capital, earnings, and taxes. Journal of Accounting Research, 33, 263-291 https://doi.org/10.2307/2491488
- K. M. Kim. (2004). Earnings management by mutual saving banks using bad debt expenses and/or loan loss provision. Doctoral Dissertation. Sungkyunkwan University, Seoul.
- Y. H. Park. (2005). Earnings Management by Mutual Saving Banks Using Bad Debt Expenses and/or Loan Loss Provisions. Tax and Accounting Journal, 6(2), 67-85
- H. M. Ji & H. J. Park. (2006). The Regulatory Capital Ratio Management of Saving Banks Using the Loan Loss Provisions. Korean Accounting Journal, 15, 23-44
- S. J. Park, K. B. Hue, & H. Y. Ma. (2011). The Impacts of the K-IFRS Introduction on Allowance for Bad Debts: A case study on mutual savings banks. Korean Accounting Journal, 20(2), 123-152.
- C. Becker, M. DeFond, J. Jiambalvo, & K. R. Subramanyam. (1988). The effect of audit quality on earnings management, Contemporary Accounting Research, 15, 1-24, https://doi.org/10.1111/j.1911-3846.1998.tb00547.x
- J. H. Choi, C. Kim, J. B. Kim & Y. Zhang. (2010). Audit office size, audit quality, and audit pricing. Auditing: A Journal of Practice and Theory, 29, 73-98. https://doi.org/10.2308/aud.2010.29.1.73
- E. Feroz, K. Park, & V. Pastena. (1991). The financial and market effects of the SEC's accounting and auditing enforcement releases. Journal of Accounting Research, 29, 107-142. https://doi.org/10.2307/2491006
- J. Francis, E. Maydew, & H. Sparks. (1999). The role of Big 6 auditors in the credible reporting of accruals. Auditing: A Journal of Practice and Theory, 18, 17-34. https://doi.org/10.2308/aud.1999.18.2.17
- J. R. Francis & J. Krishnan. (1999). Accounting accruals and auditor reporting conservatism. Contemporary Accounting Research, 16, 135-165. https://doi.org/10.1111/j.1911-3846.1999.tb00577.x
- Z. Palmrose. (1988). An analysis of auditor litigation and audit service quality. Accounting Review, 63, 55-73.
- K. St. Pierre & J. Andersson. (1984). An analysis of the factors associated with lawsuits against public accountants. Accounting Review, 59, 242-263.
- K. R. Petroni & M. Beasley. (1996). Errors in accounting estimates and their relation to audit firm type. Journal of Accounting Research, 34, 151-171. https://doi.org/10.2307/2491337
- Y. R. Ryu, S. H. Ji & G. R. Lee. (2017). A Study on the Relevance between Auditing Quality and Book-Tax Difference Variability. Journal of the Korea Convergence Society, 8, 187-193. https://doi.org/10.15207/JKCS.2017.8.1.187
- J. H. Jeon. (2018). The Effect of Corporate Social Responsibility and Audit Size on Credit Rating. Journal of the Korea Convergence Society, 9, 1-8.