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| Regional Competition and Earnings Quality of Commercial Banks:Evidence from Chinese Commercial Banks |
| XIE Lu, WANG Xin, ZHANG Min
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| School of Business, Renmin University of China |
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Abstract Using data of Chinese commercial banks from 2002 to 2014, this paper examines the impact of regional competition of banking industry on the earnings quality of banks in China. Our main analysis indicates that earnings quality of commercial banks in China is negatively associated with regional competition. In addition, we find that as regional competition becomes more intense, small banks and unlisted banks will be more inclined to conduct earnings management. However, the reinforcement of external audit will constrain this earnings management behavior. Our findings enrich the literature on the determinants of earnings quality of commercial banks and the economic consequences of bank competition. In practice, these results will be helpful for facilitating stakeholders’ understanding about the earnings quality of commercial banks in China. This paper may also provide guidance for the bank regulators in the process of marketization.
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Received: 25 December 2015
Published: 16 April 2018
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