Details about Kiridaran Kanagaretnam

Access statistics for papers by Kiridaran Kanagaretnam.

Last updated 2023-03-16. Update your information in the RePEc Author Service.

Short-id: pka993

Working Papers

2019

1. 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
   Department of Economics Working Papers, McMaster University

2016

2. Test-bedding the Replacement of the Incurred Credit Loss Model with an Expected Credit Loss Model: The Case of Trade Receivables
   Department of Economics Working Papers, McMaster University

2013

3. Transparency, Empowerment, Disempowerment and Trust in an Investment Environment
   Department of Economics Working Papers, McMaster University View citations (2)

2012

4. Trust and Reciprocity, Empowerment and Transparency
   Department of Economics Working Papers, McMaster University View citations (1)

2009

5. The Impact of Social Value Orientation and Risk Attitudes on Trust and Reciprocity
   Department of Economics Working Papers, McMaster University View citations (47)
   See also Journal Article The impact of social value orientation and risk attitudes on trust and reciprocity, Journal of Economic Psychology, Elsevier (2009) View citations (48) (2009)
6. Trust and Reciprocity with Transparency and Repeated Interactions
   Department of Economics Working Papers, McMaster University View citations (1)
   See also Journal Article Trust and reciprocity with transparency and repeated interactions, Journal of Business Research, Elsevier (2010) View citations (11) (2010)

2006

7. Trust, Reciprocity and the Roles of Sex, Value Orientation and Risk Attitudes in an Investment Game
   Department of Economics Working Papers, McMaster University View citations (1)

Journal Articles

2020

1. Home and foreign host country IFRS adoption and cross-delisting
   Journal of International Business Studies, 2020, 51, (6), 1008-1033 View citations (5)
2. Impact of social capital on tone ambiguity in banks’ 10-K filings
   Journal of Behavioral and Experimental Finance, 2020, 28, (C)
3. Is accounting enforcement related to risk-taking in the banking industry?
   Journal of Financial Stability, 2020, 49, (C) View citations (3)
4. Societal trust and banks’ funding structure
   Journal of Behavioral and Experimental Finance, 2020, 27, (C)

2019

5. Banks’ loan growth, loan quality, and social capital
   Journal of Behavioral and Experimental Finance, 2019, 21, (C), 83-102 View citations (6)
6. Cross-Country Evidence on the Relationship between Societal Trust and Risk-Taking by Banks
   Journal of Financial and Quantitative Analysis, 2019, 54, (1), 275-301 View citations (43)
7. Does Culture Matter for Corporate Philanthropic Giving?
   Emerging Markets Finance and Trade, 2019, 55, (10), 2365-2387 View citations (5)
8. Testing the Efficacy of Replacing the Incurred Credit Loss Model with the Expected Credit Loss Model
   European Accounting Review, 2019, 28, (2), 309-334 View citations (6)

2018

9. Banks' funding structure and earnings quality
   International Review of Financial Analysis, 2018, 59, (C), 163-178 View citations (4)
10. Cross-Country Evidence on the Role of Independent Media in Constraining Corporate Tax Aggressiveness
    Journal of Business Ethics, 2018, 150, (3), 879-902 View citations (18)
11. Discretion in bank loan loss allowance, risk taking and earnings management
    Accounting and Finance, 2018, 58, (1), 171-193 View citations (14)
12. Linking Societal Trust and CEO Compensation
    Journal of Business Ethics, 2018, 151, (2), 295-317 View citations (11)
13. Societal trust and corporate tax avoidance
    Review of Accounting Studies, 2018, 23, (4), 1588-1628 View citations (47)

2017

14. Social capital and bank stability
    Journal of Financial Stability, 2017, 32, (C), 99-114 View citations (25)

2016

15. CDS pricing and accounting disclosures: Evidence from U.S. bank holding corporations around the recent financial crisis
    Journal of Financial Stability, 2016, 22, (C), 33-44 View citations (8)

2015

16. Exercising empowerment in an investment environment
    Journal of Behavioral and Experimental Finance, 2015, 7, (C), 33-41 View citations (1)
17. Religiosity and Earnings Management: International Evidence from the Banking Industry
    Journal of Business Ethics, 2015, 132, (2), 277-296 View citations (52)
18. Religiosity and risk-taking in international banking
    Journal of Behavioral and Experimental Finance, 2015, 7, (C), 42-59 View citations (23)

2014

19. Effects of international institutional factors on earnings quality of banks
    Journal of Banking & Finance, 2014, 39, (C), 87-106 View citations (44)
20. Transparency and empowerment in an investment environment
    Journal of Business Research, 2014, 67, (9), 2030-2038 View citations (7)

2013

21. Impact of FDICIA internal controls on bank risk taking
    Journal of Banking & Finance, 2013, 37, (2), 614-624 View citations (30)
22. Unintended consequences of the increased asset threshold for FDICIA internal controls: Evidence from U.S. private banks
    Journal of Banking & Finance, 2013, 37, (12), 4879-4892 View citations (10)

2012

23. CEO stock options and analysts’ forecast accuracy and bias
    Review of Quantitative Finance and Accounting, 2012, 38, (3), 299-322 View citations (7)
24. The impact of empowering investors on trust and trustworthiness
    Journal of Economic Psychology, 2012, 33, (3), 566-577 View citations (4)

2011

25. Ability of accounting and audit quality variables to predict bank failure during the financial crisis
    Journal of Banking & Finance, 2011, 35, (11), 2811-2819 View citations (104)
26. Audit Quality and the Market Valuation of Banks’ Allowance for Loan Losses
    Accounting Perspectives, 2011, 10, (3), 161-193 View citations (1)
27. Effects of national culture on earnings quality of banks
    Journal of International Business Studies, 2011, 42, (6), 853-874 View citations (99)
28. Managerial compensation and the underinvestment problem
    Economic Modelling, 2011, 28, (1), 308-315 View citations (23)
    Also in Economic Modelling, 2011, 28, (1-2), 308-315 (2011) View citations (19)
29. What Questions Do Board Members in Public Service Organizations Ask about Executive Compensation?
    Accounting Perspectives, 2011, 10, (2), 83-108

2010

30. Auditor reputation and earnings management: International evidence from the banking industry
    Journal of Banking & Finance, 2010, 34, (10), 2318-2327 View citations (79)
31. Trust and reciprocity with transparency and repeated interactions
    Journal of Business Research, 2010, 63, (3), 241-247 View citations (11)
    See also Working Paper Trust and Reciprocity with Transparency and Repeated Interactions, Department of Economics Working Papers (2009) View citations (1) (2009)

2009

32. Are Stock Options Grants to CEOs of Stagnant Firms Fair and Justified?
    Journal of Business Ethics, 2009, 90, (1), 137-155 View citations (4)
33. Is the market valuation of banks' loan loss provision conditional on auditor reputation?
    Journal of Banking & Finance, 2009, 33, (6), 1039-1047 View citations (35)
34. The impact of social value orientation and risk attitudes on trust and reciprocity
    Journal of Economic Psychology, 2009, 30, (3), 368-380 View citations (48)
    See also Working Paper The Impact of Social Value Orientation and Risk Attitudes on Trust and Reciprocity, Department of Economics Working Papers (2009) View citations (47) (2009)
35. Usefulness of comprehensive income reporting in Canada
    Journal of Accounting and Public Policy, 2009, 28, (4), 349-365 View citations (50)

2008

36. Determinants and consequences of large CEO pay
    International Journal of Accounting and Finance, 2008, 1, (1), 61-82

2007

37. Does good corporate governance reduce information asymmetry around quarterly earnings announcements?
    Journal of Accounting and Public Policy, 2007, 26, (4), 497-522 View citations (90)

2005

38. Determinants of signaling by banks through loan loss provisions
    Journal of Business Research, 2005, 58, (3), 312-320 View citations (57)
39. Relationship Between Analyst Forecast Properties and Equity Bid‐Ask Spreads and Depths Around Quarterly Earnings Announcements
    Journal of Business Finance & Accounting, 2005, 32, (9‐10), 1773-1799 View citations (10)

2004

40. Alliances and cost declaration
    Managerial and Decision Economics, 2004, 25, (3), 121-136 View citations (2)
41. Joint Tests of Signaling and Income Smoothing through Bank Loan Loss Provisions*
    Contemporary Accounting Research, 2004, 21, (4), 843-884 View citations (91)
42. Outside director remuneration and the decision to grant CEO stock options
    International Journal of Business Governance and Ethics, 2004, 1, (2/3), 137-146 View citations (1)

2003

43. An economic analysis of the use of student evaluations: implications for universities
    Managerial and Decision Economics, 2003, 24, (1), 1-13 View citations (6)
44. Managerial Incentives for Income Smoothing through Bank Loan Loss Provisions
    Review of Quantitative Finance and Accounting, 2003, 20, (1), 63-80 View citations (83)