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Three essays on bank accounting and governance
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Janahi, Mohamed (2020) Three essays on bank accounting and governance. PhD thesis, University of Warwick.
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Official URL: http://webcat.warwick.ac.uk/record=b3728817
Abstract
This thesis consists of three essays. They examine how different demographic attributes of bank executives and directors affect financial reporting. The first essay investigates whether the Chief Financial Officer (CFO)’s gender affects the timeliness of Loan Loss Provision (LLP). The second and third essays focus on the demographic diversity of the board and its effect on LLP reporting in banks.
In the first essay, I find that banks with women as CFOs report timelier LLP than banks with men as CFOs. The results are robust to a number of robustness tests. Specifically, I document an improvement in the timeliness of LLP following the replacement of a man with a woman as CFO.
The second essay investigates the effect of the ethnic diversity of the board on LLP reporting. The findings suggest that boards with ethnic minorities are more likely to report timelier LLP. The effect becomes more prominent for banks with high risks. I control for endogeneity by using bank fixed effects and propensity score matching.
Finally, the third essay examines the effect of age diversity among the board of directors on earnings management. I find that age diversity results in a stronger monitoring of executives and reduces earnings management in banks. The results are robust to the use of bank fixed effects and propensity score matching. In a further analysis, the findings reveal that age diversity reduces bank risk by improving loan quality.
Overall, the thesis contributes to the scarce literature on the effect of bank governance on financial reporting quality in banks. It shows that the demographic attributes of executives and directors significantly affect their decision-making process. The results suggest that diversity improves financial reporting quality in banks and support the recent calls for increasing board diversity.
| Item Type: | Thesis (PhD) | ||||
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| Subjects: | H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance H Social Sciences > HQ The family. Marriage. Woman |
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| Library of Congress Subject Headings (LCSH): | Banks and banking -- Accounting, Loan loss reserves, Corporate governance, Gender identity in the workplace, Boards of directors -- Characters and characteristics, Diversity in the workplace, Age and employment | ||||
| Official Date: | December 2020 | ||||
| Dates: |
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| Institution: | University of Warwick | ||||
| Theses Department: | Warwick Business School | ||||
| Thesis Type: | PhD | ||||
| Publication Status: | Unpublished | ||||
| Supervisor(s)/Advisor: | Millo, Yuval, 1969- ; Voulgaris, Georgios | ||||
| Format of File: | |||||
| Extent: | 140 leaves : illustrations | ||||
| Language: | eng |
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