{"id":"https://openalex.org/W4365520162","doi":"https://doi.org/10.1108/ijaim-09-2022-0203","title":"IFRS 9 and earnings management: the case of European commercial banks","display_name":"IFRS 9 and earnings management: the case of European commercial banks","publication_year":2023,"publication_date":"2023-04-14","ids":{"openalex":"https://openalex.org/W4365520162","doi":"https://doi.org/10.1108/ijaim-09-2022-0203"},"language":"en","primary_location":{"id":"doi:10.1108/ijaim-09-2022-0203","doi":"https://doi.org/10.1108/ijaim-09-2022-0203","is_oa":false,"landing_page_url":"https://doi.org/10.1108/ijaim-09-2022-0203","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":true,"oa_status":"green","oa_url":"https://dspace.lib.cranfield.ac.uk/bitstreams/3bc66733-6b7f-4879-a665-7bdcd49d6fdc/download","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5088819347","display_name":"Matthias A. Nnadi","orcid":"https://orcid.org/0000-0002-5884-8982","observed_orcids":["https://orcid.org/0000-0002-5884-8982"]},"institutions":[{"id":"https://openalex.org/I82284825","display_name":"Cranfield University","ror":"https://ror.org/05cncd958","country_code":"GB","type":"education","lineage":["https://openalex.org/I82284825"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Matthias Nnadi","raw_affiliation_strings":["School of Management, Cranfield University, Cranfield, UK"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Management, Cranfield University, Cranfield, UK","institution_ids":["https://openalex.org/I82284825"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5054389410","display_name":"Atis Keskudee","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I82284825","display_name":"Cranfield University","ror":"https://ror.org/05cncd958","country_code":"GB","type":"education","lineage":["https://openalex.org/I82284825"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Atis Keskudee","raw_affiliation_strings":["School of Management, Cranfield University, Cranfield, UK"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Management, Cranfield University, Cranfield, UK","institution_ids":["https://openalex.org/I82284825"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5036143069","display_name":"W.A. Amaewhule","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I96576516","display_name":"Rivers State University","ror":"https://ror.org/01kr7aq59","country_code":"NG","type":"education","lineage":["https://openalex.org/I96576516"]}],"countries":["NG"],"is_corresponding":false,"raw_author_name":"Wey Amaewhule","raw_affiliation_strings":["Department of Business Education, Rivers State University, Port Harcourt, Nigeria"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Business Education, Rivers State University, Port Harcourt, Nigeria","institution_ids":["https://openalex.org/I96576516"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":9.3196,"has_fulltext":false,"cited_by_count":16,"citation_normalized_percentile":{"value":0.97583648,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"31","issue":"3","first_page":"504","last_page":"527"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9990000128746033,"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":0.9990000128746033,"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/T13957","display_name":"Corporate Governance and Financial Management","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"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":9.999999747378752e-05,"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/ifrs-9","display_name":"IFRS 9","score":1.0},{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.9990000128746033},{"id":"https://openalex.org/keywords/commercial-banks","display_name":"commercial banks","score":0.777999997138977},{"id":"https://openalex.org/keywords/loan-loss-provisions","display_name":"loan loss provisions","score":0.8029999732971191},{"id":"https://openalex.org/keywords/accounting-standards-adoption","display_name":"accounting standards adoption","score":0.8009999990463257},{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":0.7900000214576721},{"id":"https://openalex.org/keywords/european-banks","display_name":"European banks","score":0.5529999732971191},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.49399998784065247}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.8369578123092651},{"id":"https://openalex.org/C2778587509","wikidata":"https://www.wikidata.org/wiki/Q176831","display_name":"International Financial Reporting Standards","level":2,"score":0.7075479626655579},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.673290491104126},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6578134298324585},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.561271607875824},{"id":"https://openalex.org/C2776950860","wikidata":"https://www.wikidata.org/wiki/Q2914681","display_name":"Originality","level":3,"score":0.5275209546089172},{"id":"https://openalex.org/C2777764128","wikidata":"https://www.wikidata.org/wiki/Q189539","display_name":"Loan","level":2,"score":0.5213943123817444},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.4694368839263916},{"id":"https://openalex.org/C91602232","wikidata":"https://www.wikidata.org/wiki/Q756115","display_name":"Volatility (finance)","level":2,"score":0.4265252351760864},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.411306232213974},{"id":"https://openalex.org/C138262166","wikidata":"https://www.wikidata.org/wiki/Q570938","display_name":"Net income","level":2,"score":0.41128450632095337},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.24819540977478027},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"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/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C11012388","wikidata":"https://www.wikidata.org/wiki/Q170658","display_name":"Creativity","level":2,"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":3,"locations":[{"id":"doi:10.1108/ijaim-09-2022-0203","doi":"https://doi.org/10.1108/ijaim-09-2022-0203","is_oa":false,"landing_page_url":"https://doi.org/10.1108/ijaim-09-2022-0203","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"},{"id":"pmh:oai:RePEc:eme:ijaimp:ijaim-09-2022-0203","doi":null,"is_oa":false,"landing_page_url":"https://www.emerald.com/insight/content/doi/10.1108/IJAIM-09-2022-0203/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:dspace.lib.cranfield.ac.uk:1826/19559","doi":null,"is_oa":true,"landing_page_url":"https://dspace.lib.cranfield.ac.uk/bitstreams/3bc66733-6b7f-4879-a665-7bdcd49d6fdc/download","pdf_url":null,"source":{"id":"https://openalex.org/S4306401778","display_name":"CERES (Cranfield University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I82284825","host_organization_name":"Cranfield University","host_organization_lineage":["https://openalex.org/I82284825"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Article"}],"best_oa_location":{"id":"pmh:oai:dspace.lib.cranfield.ac.uk:1826/19559","doi":null,"is_oa":true,"landing_page_url":"https://dspace.lib.cranfield.ac.uk/bitstreams/3bc66733-6b7f-4879-a665-7bdcd49d6fdc/download","pdf_url":null,"source":{"id":"https://openalex.org/S4306401778","display_name":"CERES (Cranfield University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I82284825","host_organization_name":"Cranfield University","host_organization_lineage":["https://openalex.org/I82284825"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":67,"referenced_works":["https://openalex.org/W1575879929","https://openalex.org/W1603103851","https://openalex.org/W1975430415","https://openalex.org/W1979559261","https://openalex.org/W1982982543","https://openalex.org/W1987738440","https://openalex.org/W1994884203","https://openalex.org/W2022428191","https://openalex.org/W2034977499","https://openalex.org/W2043643379","https://openalex.org/W2045965707","https://openalex.org/W2051946841","https://openalex.org/W2054985171","https://openalex.org/W2065351829","https://openalex.org/W2068710325","https://openalex.org/W2069428810","https://openalex.org/W2073575615","https://openalex.org/W2081241058","https://openalex.org/W2101273523","https://openalex.org/W2105593883","https://openalex.org/W2113430743","https://openalex.org/W2115304159","https://openalex.org/W2139834742","https://openalex.org/W2140662150","https://openalex.org/W2146711034","https://openalex.org/W2170181304","https://openalex.org/W2294545474","https://openalex.org/W2464146280","https://openalex.org/W2469994714","https://openalex.org/W2507547286","https://openalex.org/W2507703384","https://openalex.org/W2565209262","https://openalex.org/W2571717664","https://openalex.org/W2776854757","https://openalex.org/W2780315046","https://openalex.org/W2809037027","https://openalex.org/W2884360770","https://openalex.org/W2925317631","https://openalex.org/W2980438956","https://openalex.org/W3004643361","https://openalex.org/W3008397816","https://openalex.org/W3010038902","https://openalex.org/W3085229660","https://openalex.org/W3121638608","https://openalex.org/W3122176856","https://openalex.org/W3122263039","https://openalex.org/W3122489987","https://openalex.org/W3122586700","https://openalex.org/W3123006889","https://openalex.org/W3123185932","https://openalex.org/W3123483545","https://openalex.org/W3123585864","https://openalex.org/W3123659572","https://openalex.org/W3123843176","https://openalex.org/W3124294769","https://openalex.org/W3124301143","https://openalex.org/W3124658167","https://openalex.org/W3124899455","https://openalex.org/W3125714376","https://openalex.org/W3125799992","https://openalex.org/W3133817945","https://openalex.org/W3154009337","https://openalex.org/W4243208880","https://openalex.org/W4286377520","https://openalex.org/W4317033180","https://openalex.org/W4319872133","https://openalex.org/W4319998057"],"related_works":["https://openalex.org/W4379373981","https://openalex.org/W7214494302","https://openalex.org/W2081241058","https://openalex.org/W3094195625","https://openalex.org/W4281552885","https://openalex.org/W7131120394","https://openalex.org/W4413021310","https://openalex.org/W4385842731","https://openalex.org/W2188556560","https://openalex.org/W2150643886"],"abstract_inverted_index":{"Purpose":[0],"This":[1,84,142],"paper":[2,85],"examines":[3],"the":[4,42,50,71,79,92,110],"impact":[5],"of":[6,23,36,53,106,125],"International":[7],"Financial":[8],"Reporting":[9],"Standards":[10],"(IFRS)":[11],"9":[12,55,101],"on":[13,56],"earnings":[14,57],"management":[15],"(EM)":[16],"using":[17],"data":[18,31],"from":[19,32],"2011":[20,33],"to":[21,34,48,152,156],"2019":[22,35],"100":[24,37],"commercial":[25,38],"banks":[26,39,81,90,119],"in":[27,40,91,95,132],"Europe.":[28],"Design/methodology/approach":[29],"Using":[30],"Europe,":[41],"authors":[43],"conducted":[44],"several":[45],"empirical":[46],"investigations":[47],"test":[49],"mediating":[51],"role":[52],"IFRS":[54,100],"manipulation":[58],"through":[59,97],"loan":[60],"loss":[61],"provision":[62],"(LLP)":[63],"by":[64,118,123],"banks.":[65],"Findings":[66],"The":[67,112],"result":[68],"shows":[69],"that":[70,88,115,129],"new":[72],"accounting":[73,133,139],"standards":[74,134],"(IFRS":[75],"9)":[76],"significantly":[77],"affect":[78],"way":[80],"report":[82],"LLP.":[83],"provides":[86],"evidence":[87],"non-listed":[89],"EU":[93],"engage":[94],"EM":[96,160],"LLP":[98],"following":[99,109],"but":[102],"experience":[103],"less":[104],"volatility":[105],"net":[107],"income":[108],"adoption.":[111],"findings":[113],"indicate":[114],"such":[116],"behaviour":[117],"cannot":[120],"be":[121],"suppressed":[122],"level":[124],"audit":[126],"quality;":[127],"suggesting":[128],"an":[130],"improvement":[131],"might":[135],"not":[136],"always":[137],"guarantee":[138],"quality.":[140],"Originality/value":[141],"finding":[143],"has":[144],"some":[145],"policy":[146],"implications;":[147],"and":[148],"regulators":[149],"will":[150],"need":[151],"identify":[153],"additional":[154],"tools":[155],"regulate":[157],"or":[158],"supervise":[159],"behaviour.":[161]},"counts_by_year":[{"year":2026,"cited_by_count":5},{"year":2025,"cited_by_count":6},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":1}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2023-04-15T00:00:00"}
