Negative interest rate policy and banks' earnings management

Whelsy Boungou, Francis Osei-Tutu and Daniel Taylor

Economics Letters, 2024, vol. 237, issue C

Abstract: Using bank-level data from 35 OECD countries over the period 2011–2018, we examine the impact of the introduction of negative interest rate policy on banks' earnings management. Overall, our findings underscore the unintended positive consequence of unconventional economic policy and austerity measures aimed at stimulating the economy on the earnings quality of banks.

Keywords: Negative interest rate policy; Banks; Earnings Management (search for similar items in EconPapers)
JEL-codes: G21 G28 G38 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eee:ecolet:v:237:y:2024:i:c:s0165176524001150

DOI: 10.1016/j.econlet.2024.111632

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