Kiridaran (Giri) Kanagaretnam

York University - Schulich School of Business

Professor

4700 Keele Street

Toronto, Ontario M3J 1P3

Canada

SCHOLARLY PAPERS

44

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87

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167

Scholarly Papers (44)

Joint Tests of Signaling and Income Smoothing Through Bank Loan Loss Provisions

Number of pages: 48 Posted: 26 Dec 2000
Kiridaran (Giri) Kanagaretnam, Dong-Hoon Yang and Gerald J. Lobo
York University - Schulich School of Business, Information and Communications University (ICU) and University of Houston - C.T. Bauer College of Business
Downloads 2,409 (5,835)
Citation 4

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Loan loss provisions, signaling, income smoothing, joint tests

Joint Tests of Signaling and Income Smoothing through Bank Loan Loss Provisions

Posted: 09 Aug 2004
Kiridaran (Giri) Kanagaretnam, Dong-Hoon Yang and Gerald J. Lobo
York University - Schulich School of Business, Information and Communications University (ICU) and University of Houston - C.T. Bauer College of Business

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Loan loss provisions, signaling, income smoothing, joint tests

Managerial Incentives for Income Smoothing Through Bank Loan Loss Provisions

Review of Quantitative Finance and Accounting, Vol. 20, No. 1, 2003
Number of pages: 31 Posted: 11 Dec 2001 Last Revised: 10 Feb 2020
Kiridaran (Giri) Kanagaretnam, Gerald J. Lobo and Robert Mathieu
York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and Wilfrid Laurier University
Downloads 2,306 (6,288)
Citation 25

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Income smoothing; Earnings management; Bank loan loss provisions; External financing; Capitalization

Managerial Incentives for Income Smoothing Through Bank Loan Loss Provisions

Posted: 27 May 2003
Kiridaran (Giri) Kanagaretnam, Robert Mathieu and Gerald J. Lobo
York University - Schulich School of Business, Wilfrid Laurier University and University of Houston - C.T. Bauer College of Business

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income smoothing, earnings management, bank loan loss provisions, external financing, capitalization

3.

Does Good Corporate Governance Reduce Information Asymmetry Around Quarterly Earnings Announcements?

Journal of Accounting and Public Policy, Vol. 26, No. 4, pp. 497-522, July/August 2007
Number of pages: 37 Posted: 26 Mar 2007 Last Revised: 20 Apr 2010
Kiridaran (Giri) Kanagaretnam, Gerald J. Lobo and Dennis J. Whalen
York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and Otterbein College - Department of Business, Accounting & Economics
Downloads 2,257 (6,648)
Citation 3

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Corporate Governance, Information Asymmetry, Market Liquidity, Bid-Ask Spread, Depth

An Empirical Analysis of Auditor Independence in the Banking Industry

Accounting Review, Vol. 86, No. 6, pp. 2011-2046, 2010
Number of pages: 44 Posted: 16 Apr 2010 Last Revised: 01 Feb 2012
Kiridaran (Giri) Kanagaretnam, Gopal V. Krishnan and Gerald J. Lobo
York University - Schulich School of Business, Bentley University and University of Houston - C.T. Bauer College of Business
Downloads 1,731 (10,178)
Citation 9

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Auditor Independence, Earnings Management, Auditor Fees, Bank Loan Loss Provision, FDICIA

An Empirical Analysis of Auditor Independence in the Banking Industry

21st Australasian Finance and Banking Conference 2008 Paper
Number of pages: 39 Posted: 14 Aug 2008
Kiridaran (Giri) Kanagaretnam, Gopal V. Krishnan and Gerald J. Lobo
York University - Schulich School of Business, Bentley University and University of Houston - C.T. Bauer College of Business
Downloads 2 (728,017)

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Auditor independence, earnings management, auditor fees, bank LLP

5.

Ability of Accounting and Audit Quality Variables to Predict Bank Failure During the Financial Crisis

Journal of Banking and Finance, Vol. 35, No. 11, 2011
Number of pages: 29 Posted: 02 Mar 2011 Last Revised: 10 Feb 2020
Justin Yiqiang Jin, Kiridaran (Giri) Kanagaretnam and Gerald J. Lobo
McMaster University - DeGroote School of Business, York University - Schulich School of Business and University of Houston - C.T. Bauer College of Business
Downloads 1,682 (10,830)
Citation 9

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Bank Failure, Troubled Banks, Loan Quality, Loan Loss Provisions, Auditor Reputation, Financial Crisis

Determinants of Signaling by Banks Through Loan Loss Provisions

Number of pages: 37 Posted: 19 Jun 2003
Kiridaran (Giri) Kanagaretnam, Gerald J. Lobo and Dong-Hoon Yang
York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and Information and Communications University (ICU)
Downloads 1,464 (13,220)
Citation 6

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Signaling, Loan Loss Provision, Earnings Variability, Investment Opportunity Set, Income Smoothing

Determinants of Signaling by Banks through Loan Loss Provisions

Posted: 04 Aug 2004
Kiridaran (Giri) Kanagaretnam, Dong-Hoon Yang and Gerald J. Lobo
York University - Schulich School of Business, Information and Communications University (ICU) and University of Houston - C.T. Bauer College of Business

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Signaling, Loan Loss Provision, Earnings Variability, Investment Opportunity Set, Income Smoothing

Relationship between Analyst Forecast Properties and Equity Bid-Ask Spreads and Depths Around Quarterly Earnings Announcements

Journal of Business Finance & Accounting, Volume 32, Issue 9-10, 2005
Number of pages: 32 Posted: 05 Aug 2004 Last Revised: 27 Feb 2017
Kiridaran (Giri) Kanagaretnam, Gerald J. Lobo and Dennis J. Whalen
York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and Otterbein College - Department of Business, Accounting & Economics
Downloads 1,273 (16,420)
Citation 3

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Bid-ask spread, depth, information asymmetry, analyst forecast properties, analyst forecast dispersion, forecast revision volatility

Is There a Difference? the Performance Characteristics of Sri Equity Indices

Journal of Business Finance & Accounting, Vol. 32, No. 9-10, pp. 1773-1799, November 2005
Number of pages: 18 Posted: 23 Dec 2005
Kiridaran (Giri) Kanagaretnam, Dennis J. Whalen and Gerald J. Lobo
York University - Schulich School of Business, Otterbein College - Department of Business, Accounting & Economics and University of Houston - C.T. Bauer College of Business
Downloads 15 (622,016)
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information asymmetry, market liquidity, analyst forecast properties, earnings announcements

8.

Auditor Reputation and Earnings Management: International Evidence from the Banking Industry

Journal of Banking and Finance, Vol. 34, No. 10, 2010
Number of pages: 40 Posted: 13 Mar 2010 Last Revised: 24 Oct 2015
Kiridaran (Giri) Kanagaretnam, Chee Yeow Lim and Gerald J. Lobo
York University - Schulich School of Business, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 1,231 (17,596)
Citation 4

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Auditor reputation, Auditor expertise, Earnings Management, Earnings Benchmarks, Loan loss provisions

9.

Influence of National Culture on Accounting Conservatism and Risk Taking in the Banking Industry

Accounting Review, Forthcoming
Number of pages: 57 Posted: 03 Sep 2013 Last Revised: 24 Oct 2015
Kiridaran (Giri) Kanagaretnam, Chee Yeow Lim and Gerald J. Lobo
York University - Schulich School of Business, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 1,092 (21,096)
Citation 13

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National culture, Accounting Conservatism, Risk taking, Individualism, Uncertainty avoidance, Banking

10.

Usefulness of Comprehensive Income Reporting in Canada: Evidence from Adoption of SFAS 130

Number of pages: 38 Posted: 27 May 2004
Kiridaran (Giri) Kanagaretnam, Robert Mathieu and Mohamed Shehata
York University - Schulich School of Business, Wilfrid Laurier University and McMaster University - Michael G. DeGroote School of Business
Downloads 1,019 (23,343)
Citation 11

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Comprehensive Income, Value Relevance, Fair Value, Financial Instruments, Clean Surplus, Hedges

11.

CEO Compensation Mix and Analysts' Forecast Accuracy and Bias

Number of pages: 40 Posted: 06 Jan 2006
Kiridaran (Giri) Kanagaretnam, Robert Mathieu and Gerald J. Lobo
York University - Schulich School of Business, Wilfrid Laurier University and University of Houston - C.T. Bauer College of Business
Downloads 956 (25,591)
Citation 3

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CEO compensation, Stock options, Analysts' forecast accuracy, Analysts' forecast bias

12.

Are Changes in Public and Private Information Precision Related to Changes in Market Liquidity Around Earnings Announcements?

Number of pages: 40 Posted: 26 Jan 2005
Kiridaran (Giri) Kanagaretnam, Dennis J. Whalen and Gerald J. Lobo
York University - Schulich School of Business, Otterbein College - Department of Business, Accounting & Economics and University of Houston - C.T. Bauer College of Business
Downloads 946 (25,989)

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Earnings announcements, market liquidity, bid-ask spread, depth, precision of public information, precision of private information

13.

Relation between Auditor Quality and Corporate Tax Aggressiveness: Implications of Cross-Country Institutional Differences

Auditing: A Journal of Practice & Theory, Vol. 35, No. 4, 2016, Singapore Management University School of Accountancy Research Paper No. 2016-37
Number of pages: 59 Posted: 15 Jan 2016 Last Revised: 27 Feb 2017
Kiridaran (Giri) Kanagaretnam, Jimmy Lee, Chee Yeow Lim and Gerald J. Lobo
York University - Schulich School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 662 (42,593)
Citation 3

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Auditor Quality; Corporate Tax Aggressiveness; Investor Protection; Litigation Risk; Audit Environment; Capital Market Pressure

14.

Usefulness of Comprehensive Income Reporting in Canada

Journal of Accounting and Public Policy, Volume 28, 2009.
Number of pages: 41 Posted: 06 Jun 2008 Last Revised: 14 Nov 2013
Kiridaran (Giri) Kanagaretnam, Robert Mathieu and Mohamed Shehata
York University - Schulich School of Business, Wilfrid Laurier University and McMaster University - Michael G. DeGroote School of Business
Downloads 652 (43,495)
Citation 1

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Comprehensive Income, Value Relevance, Fair Value, Financial Instruments

15.

National Culture and Internal Control Material Weaknesses Around the World

Journal of Accounting, Auditing and Finance, Vol. 31(1), 2016
Number of pages: 41 Posted: 01 Sep 2014 Last Revised: 01 Mar 2017
Kiridaran (Giri) Kanagaretnam, Gerald J. Lobo, Chen Ma and Jian Zhou
York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business, Northwest University and University of Hawaii at Manoa
Downloads 333 (98,736)

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national culture, individualism, uncertainty avoidance, power distance, internal control material weakness

16.

Effects of International Institutional Factors on Earnings Quality of Banks

Journal of Banking and Finance, Vol. 39, No. 2, 2014, Singapore Management University School of Accountancy Research Paper No. 2015-19
Number of pages: 53 Posted: 06 Nov 2013 Last Revised: 10 Feb 2020
Kiridaran (Giri) Kanagaretnam, Chee Yeow Lim and Gerald J. Lobo
York University - Schulich School of Business, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 310 (106,810)
Citation 5

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International institutional factors, Earnings quality, Bank loan loss provisions, Bank loan charge-offs

17.

Religiosity and Earnings Management: International Evidence from the Banking Industry

Journal of Business Ethics, Vol. 132(2), 2015
Number of pages: 53 Posted: 26 Mar 2014 Last Revised: 16 Feb 2017
Kiridaran (Giri) Kanagaretnam, Gerald J. Lobo and Chong Wang
York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and University of Kentucky
Downloads 305 (108,753)
Citation 1

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Religion, Ethics, Morality, Earnings management, Earnings benchmarks, Loan loss provisions

18.

Impact of FDICIA Internal Controls on Bank Risk Taking

Journal of Banking and Finance, Vol. 37, 2013
Number of pages: 36 Posted: 05 Sep 2013 Last Revised: 14 Nov 2013
Justin Yiqiang Jin, Kiridaran (Giri) Kanagaretnam, Gerald J. Lobo and Robert Mathieu
McMaster University - DeGroote School of Business, York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and Wilfrid Laurier University
Downloads 273 (122,347)
Citation 5

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FDICIA, Internal Controls, Bank Risk Taking, Bank Failure, Bank Troubles

19.

Discretion in Bank Loan Loss Allowance, Risk Taking, and Earnings Management

Number of pages: 33 Posted: 26 Dec 2015
Justin Yiqiang Jin, Kiridaran (Giri) Kanagaretnam and Gerald J. Lobo
McMaster University - DeGroote School of Business, York University - Schulich School of Business and University of Houston - C.T. Bauer College of Business
Downloads 198 (167,591)

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Loan Loss Allowance, Risk Taking, Financial Crisis, Earnings Management, Expected Loss Model

20.

Societal Trust and Corporate Tax Avoidance

Review of Accounting Studies, Volume 23, Issue 4, pp. 1588-1628.
Number of pages: 56 Posted: 24 Jul 2018 Last Revised: 01 Jul 2019
Kiridaran (Giri) Kanagaretnam, Jimmy Lee, Chee Yeow Lim and Gerald J. Lobo
York University - Schulich School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 181 (181,804)
Citation 1

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Societal Trust; Tax Avoidance, Tax evasion, Legal institutions, Capital market pressure

21.

Cross-Country Evidence on the Role of Independent Media in Constraining Corporate Tax Aggressiveness

Journal of Business Ethics, Vol. 150, No. 3, 2018, Singapore Management University School of Accountancy Research Paper No. 2016-54
Number of pages: 53 Posted: 06 Apr 2016 Last Revised: 10 Feb 2020
Kiridaran (Giri) Kanagaretnam, Jimmy Lee, Chee Yeow Lim and Gerald J. Lobo
York University - Schulich School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 156 (206,515)
Citation 4

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Tax Aggressiveness, Tax Systems, Media Independence, CSR, Business Ethics

Do Locally-Based Independent Directors Reduce Corporate Misconduct?

Number of pages: 50 Posted: 13 Jan 2016 Last Revised: 30 Apr 2017
Claire Deng, Kiridaran (Giri) Kanagaretnam and Zejiang Zhou
York University, Schulich School of Business, York University - Schulich School of Business and Anhui University
Downloads 83 (327,744)

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Corporate governance; Independent directors; Locally-based directors; Misconduct; Political connections; Gender diversity.

Do Locally-Based Independent Directors Reduce Corporate Misconduct?

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 50 Posted: 13 Jan 2017 Last Revised: 30 Apr 2017
Claire Deng, Kiridaran (Giri) Kanagaretnam and Zejiang Zhou
York University, Schulich School of Business, York University - Schulich School of Business and Anhui University
Downloads 73 (353,751)

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CCorporate governance; Independent directors; Locally-based directors; Misconduct; Political connections; Gender diversity.

23.

The Impact of Sex, Value Orientations and Risk Attitudes on Trust and Reciprocity

Number of pages: 42 Posted: 23 Aug 2006
Kiridaran (Giri) Kanagaretnam, Stuart Mestelman, Mohamed Shehata and Khalid Nainar
York University - Schulich School of Business, McMaster University - Department of Economics, McMaster University - Michael G. DeGroote School of Business and McMaster University - Michael G. DeGroote School of Business
Downloads 154 (208,823)

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Trust, Reciprocity, Human Sex Differences, Social Values, Risk Analysis

24.

Societal Trust and the Informativeness of Analyst Research

Number of pages: 45 Posted: 11 Jan 2015 Last Revised: 04 May 2020
Kee-Hong Bae, Kiridaran (Giri) Kanagaretnam and Hongping Tan
York University - Schulich School of Business, York University - Schulich School of Business and McGill University
Downloads 146 (218,157)
Citation 1

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Societal trust, informal institutions, analyst research, conflicts of interest, informativeness, market reactions

25.

Unintended Consequences of the Increased Asset Threshold for FDICIA Internal Controls: Evidence from U.S. Private Banks

Journal of Banking and Finance, Vol. 37, 2013
Number of pages: 41 Posted: 03 Sep 2013 Last Revised: 05 Oct 2014
Justin Yiqiang Jin, Kiridaran (Giri) Kanagaretnam and Gerald J. Lobo
McMaster University - DeGroote School of Business, York University - Schulich School of Business and University of Houston - C.T. Bauer College of Business
Downloads 133 (235,066)

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FDICIA, Internal Controls, Bank Failure, Bank Financial Trouble, Audit Quality

26.

Effects of Informal Institutions on the Relationship between Accounting Measures of Risk and Bank Distress

Journal of Intrernational Accounting Research, Vol. 16, No. 2, 2017
Number of pages: 56 Posted: 21 Apr 2017 Last Revised: 16 Jul 2018
Kiridaran (Giri) Kanagaretnam, Jimmy Lee, Chee Yeow Lim and Gerald J. Lobo
York University - Schulich School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 120 (254,164)

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Informal institutions; Accounting-based risk measures; Trust; Religion; Media; Bank failure; Bank financial trouble; Financial crisis

27.

Religiosity and Risk-Taking in International Banking

Journal of Behavioral and Experimental Finance, Volume 7, 2015
Number of pages: 46 Posted: 22 Jun 2015 Last Revised: 01 Mar 2017
Kiridaran (Giri) Kanagaretnam, Gerald J. Lobo, Chong Wang and Dennis J. Whalen
York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business, University of Kentucky and Otterbein College - Department of Business, Accounting & Economics
Downloads 110 (270,444)
Citation 2

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Religion, Risk-Taking, Banking, Financial Crisis, Financial Trouble

28.

Test-Bedding the Replacement of the Incurred Credit Loss Model with an Expected Credit Loss Model: The Case of Trade Receivables

McMaster University, Department of Economics, Working Paper Series, 2016-05
Number of pages: 113 Posted: 22 Aug 2016
Mohamed Gomaa, Kiridaran (Giri) Kanagaretnam, Stuart Mestelman and Mohamed Shehata
Hofstra University, York University - Schulich School of Business, McMaster University - Department of Economics and McMaster University - Michael G. DeGroote School of Business
Downloads 102 (284,967)

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Credit loss models, Expected credit loss, Incurred credit loss, Credit loss allowance, Earnings management, Adequacy of loss allowance, Pro-cyclical bias, Test-bedding rule changes

29.

Social Capital and Bank Stability

Journal of Financial Stability, 2017, Vol. 32, pp. 99-114
Number of pages: 55 Posted: 30 Jan 2017 Last Revised: 01 Jul 2019
Justin Yiqiang Jin, Kiridaran (Giri) Kanagaretnam, Gerald J. Lobo and Robert Mathieu
McMaster University - DeGroote School of Business, York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and Wilfrid Laurier University
Downloads 101 (286,817)

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Bank Stability; Social Capital; Financial Crisis; Bank Failure; Bank Trouble

30.

Linking Societal Trust and CEO Compensation

Number of pages: 46 Posted: 13 May 2016
Kiridaran (Giri) Kanagaretnam, Rahman Khokhar and Amin Mawani
York University - Schulich School of Business, Saint Mary's University, Canada - Department of Finance, Information Systems & Management Science and York University - Department of Accounting
Downloads 98 (292,593)

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Trust, CEO Pay, Culture, Income Disparity

31.

CDS Pricing and Accounting Disclosures: Evidence from U.S. Bank Holding Corporations Around the Recent Financial Crisis

Journal of Financial Stability, Forthcoming
Number of pages: 47 Posted: 01 Feb 2016
Kiridaran (Giri) Kanagaretnam, Gaiyan Zhang and Sanjian Bill Zhang
York University - Schulich School of Business, University of Missouri at St. Louis - College of Business Administration and California State University Long Beach
Downloads 71 (355,339)

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Credit default swaps; CAMELS; Credit crisis; Risk pricing; Accounting disclosures

32.

The Impact of Empowering Investors on Trust and Trustworthiness

Number of pages: 39 Posted: 13 Mar 2010
Kiridaran (Giri) Kanagaretnam, Stuart Mestelman, Khalid Nainar and Mohamed Shehata
York University - Schulich School of Business, McMaster University - Department of Economics, McMaster University - Michael G. DeGroote School of Business and McMaster University - Michael G. DeGroote School of Business
Downloads 68 (363,758)

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Investment, Empowerment, Veto, Trust, Trustworthiness, Reciprocity

33.

Experimental Evidence on the Impact of Replacing the Incurred Credit Loss Model of Bank Loan Loss Provisions with the International or US Accounting Standards Boards’ Expected Credit Loss Models

Number of pages: 112 Posted: 23 Sep 2019 Last Revised: 23 Jan 2020
Mohamed Gomaa, Kiridaran (Giri) Kanagaretnam, Stuart Mestelman and Mohamed Shehata
California State Polytechnic University, Pomona, York University - Schulich School of Business, McMaster University - Department of Economics and McMaster University - Michael G. DeGroote School of Business
Downloads 63 (378,527)

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Credit-Loss Rule Changes, Test-bedding, Adequacy of Reserves, Excess of Reserves, Accounting Comparability, Accounting Predictability

34.

Impact of Societal Trust on CEO Compensation

Number of pages: 42 Posted: 14 Jan 2016
Kiridaran (Giri) Kanagaretnam, Rahman Khokhar and Amin Mawani
York University - Schulich School of Business, Saint Mary's University, Canada - Department of Finance, Information Systems & Management Science and York University - Department of Accounting
Downloads 48 (429,239)

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Trust, CEO pay, Culture, Income disparity

35.

Transparency, Empowerment, Disempowerment and Trust in an Investment Environment

Number of pages: 33 Posted: 08 Jan 2013
Mohamed Shehata, Kiridaran (Giri) Kanagaretnam, Khalid Nainar and Stuart Mestelman
McMaster University - Michael G. DeGroote School of Business, York University - Schulich School of Business, McMaster University - Michael G. DeGroote School of Business and McMaster University - Department of Economics
Downloads 36 (478,723)

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Investment, Empowerment, Veto, Trust, Reciprocity, Say-on-Pay

36.

Economic Policy Uncertainty, Monetary Policy Uncertainty, and Bank Earnings Opacity

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 44 Posted: 13 Mar 2020
Justin Yiqiang Jin, Kiridaran (Giri) Kanagaretnam, Yi Liu and Gerald J. Lobo
McMaster University - DeGroote School of Business, York University - Schulich School of Business, State University of New York (SUNY) - State University of New York (SUNY) at Oswego and University of Houston - C.T. Bauer College of Business
Downloads 22 (554,329)

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Economic policy uncertainty; Monetary policy uncertainty; Earnings opacity; Banking; Discretionary loan loss provisions

37.

Effects of National Culture on Earnings Quality of Banks

CAAA Annual Conference 2011
Number of pages: 52 Posted: 04 Jan 2011
Kiridaran (Giri) Kanagaretnam, Chee Yeow Lim and Gerald J. Lobo
York University - Schulich School of Business, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 9 (640,901)
Citation 5

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National Culture, Earnings Management, Earnings Quality, Financial Crisis

38.

Unintended Consequences of the Increased Asset Threshold for FDICIA Internal Controls: Evidence from US Private Banks

Number of pages: 46 Posted: 04 Jan 2012
Justin Yiqiang Jin, Kiridaran (Giri) Kanagaretnam and Gerald J. Lobo
McMaster University - DeGroote School of Business, York University - Schulich School of Business and University of Houston - C.T. Bauer College of Business
Downloads 5 (669,824)
Citation 2

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FDICIA, Internal Controls, Bank Failure, Bank Troubles

39.

Discretion in Bank Loan Loss Allowance, Risk Taking and Earnings Management

Accounting & Finance, Vol. 58, Issue 1, pp. 171-193, 2018
Number of pages: 23 Posted: 28 Mar 2018
Justin Jin, Kiridaran (Giri) Kanagaretnam and Gerald J. Lobo
McMaster University - Michael G. DeGroote School of Business, York University - Schulich School of Business and University of Houston - C.T. Bauer College of Business
Downloads 1 (708,044)
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Loan loss allowance, Risk taking, Financial crisis, Earnings management, Expected loss model

40.

The Influence of Accounting Enforcement on Earnings Quality of Banks: Implications of Bank Regulation and the Global Financial Crisis

Journal of Accounting and Public Policy, Vol. 37, No. 5, 2018
Posted: 20 Jul 2020
Lorenzo Dal Maso, Kiridaran (Giri) Kanagaretnam, Gerald J. Lobo and Simone Terzani
ESSEC Business School - Department of Accounting and Management Control, York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and University of Perugia - Department of Economics

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Accounting enforcement, Bank regulation, Earnings quality, Loan loss provisions, Earnings benchmarks, Global financial crisis

41.

Is Accounting Enforcement Related to Risk-Taking in the Banking Industry?

Journal of Financial Stability, Vol. 49, August 2020
Posted: 20 Jul 2020
Lorenzo Dal Maso, Kiridaran (Giri) Kanagaretnam, Gerald J. Lobo and Francesco Mazzi
ESSEC Business School - Department of Accounting and Management Control, York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and University of Florence - Department of Business Economics

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Accounting Enforcement, Bank Risk-taking, Bank Complexity, Bank Reporting Discretion.

42.

The Impact of Social Value Orientation and Risk Attitudes on Trust and Reciprocity

Journal of Economic Psychology, Vol. 30, No. 3, pp. 368-380, June 2009
Posted: 11 Mar 2010
Kiridaran (Giri) Kanagaretnam, Stuart Mestelman, Khalid Nainar and Mohamed Shehata
York University - Schulich School of Business, McMaster University - Department of Economics, McMaster University - Michael G. DeGroote School of Business and McMaster University - Michael G. DeGroote School of Business

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Trust, Reciprocity, Social Value Orientation, Risk Attitudes, Gender

43.

Trust and Reciprocity with Transparency and Repeated Interactions

Journal of Business Research, Vol. 63, 2010
Posted: 11 Mar 2010
Kiridaran (Giri) Kanagaretnam, Stuart Mestelman, Khalid Nainar and Mohamed Shehata
York University - Schulich School of Business, McMaster University - Department of Economics, McMaster University - Michael G. DeGroote School of Business and McMaster University - Michael G. DeGroote School of Business

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Transparency, Trust, Reciprocity, Repeated interaction, Business Alliances, SOX

44.

Is the Market Valuation of Banks’ Loan Loss Provision Conditional on Auditor Reputation?

Journal of Banking and Finance, Vol. 33, No. 6, 2009
Posted: 22 Feb 2010
Kiridaran (Giri) Kanagaretnam, Gopal V. Krishnan and Gerald J. Lobo
York University - Schulich School of Business, Bentley University and University of Houston - C.T. Bauer College of Business

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Auditor reputation, Auditor Expertise, Audit Quality, Loan Loss Provision, Market Valuation, Signaling

Other Papers (3)

Total Downloads: 13
1.

Corporate Life Cycle and CEO Stock Options Grants

CAAA 2006 Annual Conference Paper
Number of pages: 38 Posted: 02 Jan 2006
Kiridaran (Giri) Kanagaretnam, Gerald J. Lobo and Emad Mohammad
York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and McMaster University - Accounting & Financial Management Services
Downloads 6

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Executive compensation, stock options, life cycle, incentives, performance

2.

Auditor Reputation and Earnings Management: International Evidence from the Banking Industry

CAAA Annual Conference 2010
Number of pages: 40 Posted: 09 Jan 2010
Kiridaran (Giri) Kanagaretnam, Chee Yeow Lim and Gerald J. Lobo
York University - Schulich School of Business, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 5

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3.

Ability of Accounting and Audit Quality Variables to Predict Bank Failure During the Financial Crisis

CAAA Annual Conference 2011
Number of pages: 1 Posted: 12 Jan 2011 Last Revised: 10 Feb 2020
Justin Yiqiang Jin, Kiridaran (Giri) Kanagaretnam and Gerald J. Lobo
McMaster University - DeGroote School of Business, York University - Schulich School of Business and University of Houston - C.T. Bauer College of Business
Downloads 2

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Bank Failure, Troubled Banks, Loan Quality, Loan Loss Provisions, Auditor Reputation, Financial Crisis