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Keywords: liquidity risk exposure
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Journal Articles
Liquidity Risk Exposure and Earnings Management—Results on an Unexplored Relation in the European Banking Sector
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Journal of International Accounting Research (2025) 24 (1): 121–142.
Published: 01 March 2025
...Alessandra Allini; Raffaela Casciello; Marco Maffei; David A. Ziebart ABSTRACT This study investigates the relation between liquidity risk exposure and earnings management in banks. We use a dynamic panel-data one-step system generalized method of moments estimation and measure exposure...