Barth et al. (2006).
The sample used consists of 199 qualified financial statements and 4,403
unqualified ones, from 631 commercial banks[4] operating in nine Asian countries over
the period 1995-2004. The sample is unbalanced in the sense that some of these banks
received qualified opinions for more than one year, while others were not included in
the sample for all years, due to missing information