Bank Corporate Governance and Future Earnings Predictability

Sabur Mollah (), Omar Farooque, Asma Mobarek and Philip Molyneux ()
Additional contact information
Sabur Mollah: University of Sheffield
Omar Farooque: University of New England
Asma Mobarek: Cardiff University

Journal of Financial Services Research, 2019, vol. 56, issue 3, No 6, 369-394

Abstract: Abstract This study examines the impact of corporate governance on earnings predictability (future cash flows) for banks operating in 71 countries over the period 2007 to 2016. We find that board structure and CEO power have a significant influence on future cash flows. In contrast, risk governance variables have no significant influence. These findings vary between developed and emerging countries, common and civil law countries, and different sized banks. Board structure is more effective in predicting future cash flows in civil law and developed countries than in common law and emerging economies.

Keywords: Earnings predictability; Corporate governance; Bank; GAAP/IFRS (search for similar items in EconPapers)
JEL-codes: G21 G32 G38 (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (3)

Downloads: (external link)
http://link.springer.com/10.1007/s10693-019-00307-7 Abstract (text/html)
Access to the full text of the articles in this series is restricted.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:kap:jfsres:v:56:y:2019:i:3:d:10.1007_s10693-019-00307-7

Ordering information: This journal article can be ordered from
http://www.springer.com/journal/10693

DOI: 10.1007/s10693-019-00307-7

Access Statistics for this article

Journal of Financial Services Research is currently edited by Haluk Unal

More articles in Journal of Financial Services Research from Springer, Western Finance Association Contact information at EDIRC.
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().