The Impact of Market Concentration on Bank Risk-Taking: Evidence from a Panel Threshold Model

Abdesslem, Rim Ben; Dabbou, Halim; Gallali, Mohamed Imen

doi:10.1007/s13132-022-01028-4

Cited by 2 publications

(1 citation statement)

References 46 publications

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“…MC has been receiving more attention from researchers because of some of its potential benefits (Majeed et al , 2018; Ammann et al , 2013; Elbardan et al , 2023; Ho, 2022). MC can bring benefits in terms of improving the quality of financial information (Majeed et al , 2018) and reducing uncertainty regarding the firm’s credit risk (Kim et al , 2013; Abdesslem et al , 2022). In a competitive market, managers tend to analyze information from competitors' financial statements to establish business plans that have higher success rates (Beatty et al , 2013).…”

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

Market concentration and financial statement comparability: what is the role of state ownership? Evidence from SYS GMM and fsQCA

Thu,

Huy

2024

PAR

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Purpose This paper aims to explore the moderating role of state ownership variables on the relationship between market concentration (MC) and financial statement comparability (FSC) in Vietnam. Design/methodology/approach This study uses data from the financial statements of 475 nonfinancial listed companies for the period from 2010 to 2019. This study uses both the system generalized method of moments and fuzzy-set qualitative comparative analysis (fsQCA) to consider the correlation and causal–effect relationships of the variables in the model. Findings The results show that MC has a positive relationship with FSC, and MC tends to exert a stronger impact on FSC for firms with higher state ownership. In addition, this study suggests that some combinations help improve FSC. This study has important implications for investors, managers and especially state-owned organizations when market power becomes fierce. Originality/value This study contributes to the literature on the comparability of financial statements in the context of developing countries that have not fully adopted International Financial Reporting Standards. Furthermore, this study applies the fsQCA method to complement the linear regression method.

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Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

Market concentration and financial statement comparability: what is the role of state ownership? Evidence from SYS GMM and fsQCA

Thu,

Huy

2024

PAR

View full text Add to dashboard Cite

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Does institutional quality reduce the impact of market concentration on bank stability? Evidence of developing countries

Nguyen

2023

Cogent Economics & Finance

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The Impact of Market Concentration on Bank Risk-Taking: Evidence from a Panel Threshold Model

Cited by 2 publications

References 46 publications

Market concentration and financial statement comparability: what is the role of state ownership? Evidence from SYS GMM and fsQCA

Market concentration and financial statement comparability: what is the role of state ownership? Evidence from SYS GMM and fsQCA

Does institutional quality reduce the impact of market concentration on bank stability? Evidence of developing countries

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