Are banks using hidden reserves to beat earnings benchmarks? Evidence from Germany

Bornemann, S; Kick, T; Memmel, C; Pfingsten, A

Are banks using hidden reserves to beat earnings benchmarks? Evidence from Germany

Bornemann S, Kick T, Memmel C, Pfingsten A

Cite as

Bornemann, S., Kick, T., Memmel, C., & Pfingsten, A. (2012). Are banks using hidden reserves to beat earnings benchmarks? Evidence from Germany. Journal of Banking & Finance, 36, 2403–2415.

Details

Publication type

Research article (journal)

Peer reviewed

Yes

Publication status

Published

Year

2012

Journal

Journal of Banking & Finance

Volume

36

Start page

2403

End page

2415

Language

English

ISSN

0378-4266