International Journal of Finance &Economics, EarlyView.ABSTRACT This study investigates earnings management in European banks in the context of the 2016 EU audit directive. Using a dynamic panel of 134 banks over 2012–2023, we apply two‐step System‐GMM estimators with three profitability measures—Earnings Before Provisions and Taxes (EBPT), Return on Assets (ROA), and Return on Equity (ROE).
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Influence of Brake Pad Temperature Variation on the Squeal Noise Characteristics of Disc's In-Plane Vibration Mode. [PDF]
Sensors (Basel)Kim S, Lee S, Kim S, Nam J.
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Computational Modelling of a Prestressed Tensegrity Core in a Sandwich Panel. [PDF]
Materials (Basel)Pełczyński J, Martyniuk-Sienkiewicz K.
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Validation of the perceived personal responsibility and desire for reconciliation scales in the Spanish population. [PDF]
PLoS OneGallo-Giunzioni K +3 more
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Quality of life measures in Parkinson's disease: a systematic literature review of patient-reported outcomes measures (PROMs) and their psychometric properties. [PDF]
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Network-Based Epidemic Control Through Optimal Travel and Quarantine Management. [PDF]
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Effects of environmental factors on olive production of Jenin in Palestine. [PDF]
Sci RepIghbareyeh J.
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Brain-wide organization of intrinsic timescales at single-neuron resolution
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