Credit confidence: the impact of disclosure quality and audit quality on bank ratings in emerging economies

Journal of Accounting in Emerging Economies, Journal Year: 2025, Volume and Issue: unknown

Published: Feb. 5, 2025

Purpose This study aims to examine how banks’ credit ratings can be driven by the quality of disclosed financial and nonfinancial information in emerging economies. Design/methodology/approach Using a sample 1,590 bank-year observations 29 Islamic 77 conventional banks across 17 MENA countries from 2006 2020, we conducted random-effects regression model that is supported various methods, including 2SLS GMM models, overcome potential incidence endogeneity concerns. Findings We found voluntary disclosure positively influences rating banks. Although spread usefulness are associated with ratings, quantity dimension not. Audit also significantly compared their traditional counterparts. Practical implications Our evidence offers practical for regulators standards setters economies develop more effective regimes enhance impact disclosures on ratings. Originality/value paper contributes existing literature investigating effect along three dimensions: quantity, information. Further, our research international accounting audit both cross-country setting.

Language: Английский

Pengaruh Karakteristik Komite Audit, Profitabilitas, Tingkat Utang Terhadap Penghidaran Pajak

Kompak Jurnal Ilmiah Komputerisasi Akuntansi, Journal Year: 2024, Volume and Issue: 17(2), P. 224 - 243

Published: Nov. 30, 2024

Studi ini bertujuan untuk pengujian ilmiah terkait pengaruh karakteristik komite audit, profitabilitas, tingkat utang terhadap penghindaran pajak secara empiris. Purposive sampling digunkana sebagai cara pengambilan sampel memanfaatkan data sekunder berupa laporan tahunan perusahaan subsektor pertambangan batu bara dan mineral yang terdaftar di IDX selama periode 2019-2023. menggunakan lima variabel independen meliputi audit mencakup ukuran diukur dengan total anggota komite, independensi proporsi indpenden keseluruhan ahli keuangan profitabilitas ROA, hutang DAR. Penghindaran dependen ETR. Populasi bersumber dari 37 5 tahun, sesuai kriteria didapat 13 sehingga memperoleh 65 diuji. Regresi linier berganda digunakan menganalisis pada studi. menujukkan memengaruhi positif pajak. Tingkat negatif Sementara, tidak berpengaruh diharapkan membantu manajemen dalam keputusan menyusun kebijakan perusahaan. Pemegang saham perlu mengevaluasi sementara regulator harus meninjau menyesuaikan perpajakan mengatasi