{"id":"https://openalex.org/W2085233166","doi":"https://doi.org/10.1108/18347641211201090","title":"Do US commercial banks use FAS 157 to manage earnings?","display_name":"Do US commercial banks use FAS 157 to manage earnings?","publication_year":2012,"publication_date":"2012-02-24","ids":{"openalex":"https://openalex.org/W2085233166","doi":"https://doi.org/10.1108/18347641211201090","mag":"2085233166"},"language":"en","primary_location":{"id":"doi:10.1108/18347641211201090","doi":"https://doi.org/10.1108/18347641211201090","is_oa":false,"landing_page_url":"https://doi.org/10.1108/18347641211201090","pdf_url":null,"source":{"id":"https://openalex.org/S86375777","display_name":"International Journal of Accounting and Information Management","issn_l":"1758-9037","issn":["1758-9037","1834-7649"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-70","russia-white-list-1"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Accounting &amp; Information Management","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5020754470","display_name":"Gin Chong","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I250520410","display_name":"Prairie View A&M University","ror":"https://ror.org/0449kf092","country_code":"US","type":"education","lineage":["https://openalex.org/I250520410"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Gin Chong","raw_affiliation_strings":["College of Business, Prairie View A&M University, Prairie View, Texas, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"College of Business, Prairie View A&M University, Prairie View, Texas, USA","institution_ids":["https://openalex.org/I250520410"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5101492826","display_name":"Henry He Huang","orcid":"https://orcid.org/0000-0001-8410-9457","observed_orcids":["https://orcid.org/0000-0001-8410-9457"]},"institutions":[{"id":"https://openalex.org/I250520410","display_name":"Prairie View A&M University","ror":"https://ror.org/0449kf092","country_code":"US","type":"education","lineage":["https://openalex.org/I250520410"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Henry Huang","raw_affiliation_strings":["College of Business, Prairie View A&M University, Prairie View, Texas, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"College of Business, Prairie View A&M University, Prairie View, Texas, USA","institution_ids":["https://openalex.org/I250520410"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5100528027","display_name":"Yi Zhang","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I250520410","display_name":"Prairie View A&M University","ror":"https://ror.org/0449kf092","country_code":"US","type":"education","lineage":["https://openalex.org/I250520410"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Yi Zhang","raw_affiliation_strings":["College of Business, Prairie View A&M University, Prairie View, Texas, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"College of Business, Prairie View A&M University, Prairie View, Texas, USA","institution_ids":["https://openalex.org/I250520410"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I250520410"],"apc_list":null,"apc_paid":null,"fwci":7.4283,"has_fulltext":false,"cited_by_count":24,"citation_normalized_percentile":{"value":0.96775527,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":"20","issue":"1","first_page":"78","last_page":"93"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9848999977111816,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9848999977111816,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.004800000227987766,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12276","display_name":"Risk Management in Financial Firms","score":0.003000000026077032,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.9700000286102295},{"id":"https://openalex.org/keywords/fair-value-measurement","display_name":"fair value measurement","score":0.9259999990463257},{"id":"https://openalex.org/keywords/commercial-banks","display_name":"commercial banks","score":0.9300000071525574},{"id":"https://openalex.org/keywords/bank-performance","display_name":"bank performance","score":0.5669999718666077},{"id":"https://openalex.org/keywords/bank-size","display_name":"bank size","score":0.9700000286102295},{"id":"https://openalex.org/keywords/loan-loss-provisions","display_name":"loan loss provisions","score":0.6919999718666077},{"id":"https://openalex.org/keywords/return-on-assets","display_name":"return on assets","score":0.7329999804496765}],"concepts":[{"id":"https://openalex.org/C186027771","wikidata":"https://www.wikidata.org/wiki/Q4008379","display_name":"Valuation (finance)","level":2,"score":0.6250740885734558},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5795493721961975},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5665872097015381},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.547470211982727},{"id":"https://openalex.org/C63149375","wikidata":"https://www.wikidata.org/wiki/Q14136184","display_name":"Fair value","level":2,"score":0.5429051518440247},{"id":"https://openalex.org/C206217203","wikidata":"https://www.wikidata.org/wiki/Q1134378","display_name":"Earnings per share","level":3,"score":0.5275259613990784},{"id":"https://openalex.org/C2777764128","wikidata":"https://www.wikidata.org/wiki/Q189539","display_name":"Loan","level":2,"score":0.5229785442352295},{"id":"https://openalex.org/C185669311","wikidata":"https://www.wikidata.org/wiki/Q1163221","display_name":"Return on assets","level":3,"score":0.4964912533760071},{"id":"https://openalex.org/C169824061","wikidata":"https://www.wikidata.org/wiki/Q1761731","display_name":"Book value","level":3,"score":0.4558528661727905},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.44989389181137085},{"id":"https://openalex.org/C2777632292","wikidata":"https://www.wikidata.org/wiki/Q315515","display_name":"Discretion","level":2,"score":0.4482182264328003},{"id":"https://openalex.org/C2781027943","wikidata":"https://www.wikidata.org/wiki/Q192907","display_name":"Financial statement","level":3,"score":0.4377669394016266},{"id":"https://openalex.org/C202552767","wikidata":"https://www.wikidata.org/wiki/Q1901350","display_name":"Market value","level":2,"score":0.430475115776062},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.361575186252594},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.3491376042366028},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.30232131481170654},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/18347641211201090","doi":"https://doi.org/10.1108/18347641211201090","is_oa":false,"landing_page_url":"https://doi.org/10.1108/18347641211201090","pdf_url":null,"source":{"id":"https://openalex.org/S86375777","display_name":"International Journal of Accounting and Information Management","issn_l":"1758-9037","issn":["1758-9037","1834-7649"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-70","russia-white-list-1"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Accounting &amp; Information Management","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":35,"referenced_works":["https://openalex.org/W40198218","https://openalex.org/W607187521","https://openalex.org/W1504820828","https://openalex.org/W1532661410","https://openalex.org/W1569512328","https://openalex.org/W1939666119","https://openalex.org/W1964171474","https://openalex.org/W1966814178","https://openalex.org/W1967158564","https://openalex.org/W1969156355","https://openalex.org/W1984140234","https://openalex.org/W1994048166","https://openalex.org/W1995455337","https://openalex.org/W2005076426","https://openalex.org/W2016556701","https://openalex.org/W2048219031","https://openalex.org/W2057190074","https://openalex.org/W2062536778","https://openalex.org/W2091561867","https://openalex.org/W2112894263","https://openalex.org/W2113430743","https://openalex.org/W2122058198","https://openalex.org/W2160504428","https://openalex.org/W2206971134","https://openalex.org/W2247649312","https://openalex.org/W2315774775","https://openalex.org/W2752617332","https://openalex.org/W3121587754","https://openalex.org/W3122553588","https://openalex.org/W3122994824","https://openalex.org/W3123103403","https://openalex.org/W3125391713","https://openalex.org/W3125693224","https://openalex.org/W3125731240","https://openalex.org/W6607950020"],"related_works":["https://openalex.org/W7112274122","https://openalex.org/W7027923761","https://openalex.org/W2396687871","https://openalex.org/W206828808","https://openalex.org/W2508972247","https://openalex.org/W2921942904","https://openalex.org/W2783780053","https://openalex.org/W7056533576","https://openalex.org/W3124878655","https://openalex.org/W4200218175"],"abstract_inverted_index":{"Purpose":[0],"The":[1,22,61,124,238,253],"purpose":[2],"of":[3,17,24,52,73,77,85,146,158,189,195,220],"this":[4,37,161],"paper":[5,273],"is":[6,93,104,116,152,162,270],"to":[7,70,79,154,164,175,282],"examine":[8],"whether":[9,177],"commercial":[10,136,243],"banks":[11,137,204,208,244,277],"manage":[12],"earnings":[13,169,251],"through":[14],"their":[15,86,232],"use":[16,225,245,278],"Level":[18,53,90,102,114,149,190,227],"3":[19,54,115,150,191,228],"valuation":[20],"under":[21],"Statement":[23],"Financial":[25],"Accounting":[26],"Standards":[27],"No.":[28],"157":[29,63],"(FAS":[30],"157),":[31],"Fair":[32],"Value":[33],"Measurements.":[34],"To":[35],"achieve":[36],"goal,":[38],"the":[39,42,50,74,99,106,130,134,142,155,178,200,258,271],"authors":[40,125,201],"investigate":[41],"association":[43],"between":[44],"banks'":[45,179],"performance":[46,180],"and":[47,59,81,88,120,181,205,217,234,264],"size":[48,182],"with":[49,185,209],"percentage":[51],"inputs":[55,78,229],"for":[56,141,168,222,250,257],"valuing":[57,231],"assets":[58,87,233],"liabilities.":[60,89,235],"FAS":[62],"requires":[64],"or":[65],"permits":[66],"US":[67,135,242],"listed":[68],"firms":[69],"adopt":[71],"one":[72],"three":[75],"levels":[76],"measure":[80],"report":[82],"fair":[83,279],"values":[84],"1":[91],"input":[92,151],"based":[94,117],"on":[95,118,212,230],"quoted":[96,111],"prices":[97],"in":[98],"active":[100],"markets;":[101],"2":[103],"from":[105,128],"observable":[107],"markets":[108],"other":[109],"than":[110],"prices;":[112],"while":[113],"unobservable":[119],"firm\u2010generated":[121],"inputs.":[122],"Design/methodology/approach":[123],"extract":[126],"information":[127],"all":[129],"10Q\u2010reports":[131],"submitted":[132],"by":[133],"(SEC":[138],"Code":[139],"6021)":[140],"first":[143,272],"two":[144],"quarters":[145],"2008.":[147],"Since":[148],"subject":[153],"highest":[156],"level":[157,188],"managerial":[159],"discretion,":[160],"expected":[163],"be":[165],"an":[166,248],"avenue":[167,249],"management.":[170,252],"Multivariate":[171],"regression":[172],"was":[173],"applied":[174],"test":[176],"are":[183],"associated":[184],"a":[186],"higher":[187,218],"input.":[192],"Findings":[193],"Out":[194],"329":[196],"quarterly":[197],"bank":[198],"observations,":[199],"find":[202],"large":[203],"poor":[206],"performing":[207],"lower":[210,214],"returns":[211],"assets,":[213],"cash":[215],"flows,":[216],"amounts":[219],"provision":[221],"loan":[223],"losses,":[224],"more":[226],"Research":[236],"limitations/implications":[237],"results":[239,254],"suggest":[240],"that":[241,276],"FAS157":[246],"as":[247],"have":[255],"implications":[256],"accounting":[259],"standard":[260],"setters,":[261],"banking":[262],"sector":[263],"policy":[265],"decision":[266],"makers.":[267],"Originality/value":[268],"This":[269],"providing":[274],"evidence":[275],"value":[280],"measurements":[281],"manipulate":[283],"earnings.":[284]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":3},{"year":2014,"cited_by_count":3},{"year":2013,"cited_by_count":2},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2016-06-24T00:00:00"}
