This paper reviews the impact of corporate ownership concentration, insider ownership, and the development of regulatory and financial systems on the opportunistic behavior of managers to alter financial reporting. By using the panel data technique with a sample of banks from 25 Asian countries, the major findings indicate that ownership concentration as well as insider ownership positively impact the banks’ accrual‐based earnings management. Results also reveal that an improvement in regulatory and financial systems restricts executives’ capacity to manage earnings. Islamic banking and IFRS adoption reduce the manipulation of earnings. Policy implications from the results are also discussed.

中文翻译：

---

通过贷款损失准备金检查亚洲银行的管理不当行为*☆

本文回顾了公司所有权集中度，内部人所有权以及监管和财务系统的发展对经理改变财务报告的机会主义行为的影响。通过对来自25个亚洲国家/地区的银行样本使用面板数据技术，主要发现表明，所有权集中度和内部人所有权对银行应计制盈余管理产生了积极影响。结果还显示，监管和财务系统的改善限制了高管的盈余管理能力。回教银行业务和国际财务报告准则的采用减少了对收益的操纵。还讨论了结果的政策含义。