Strategic Earnings Targeting and Market Discipline in Public Banking: A Qualitative Synthesis of Consumer Pricing and Franchise Value Dynamics

Novrizal ; Santoso ; Seger
International Journal of Business Law, Business Et... 📅 2025 Vol 2, No 4 🔗 DOI: 10.70142/ijbge.v2i4.412
Abstract
This qualitative literature review explores how strategic earnings targeting in public banking interacts with market discipline, consumer pricing, and franchise value dynamics. By synthesizing findings from recent empirical studies, the paper reveals that earnings management in banks—whether through accrual-based or real activities—is often employed to meet regulatory thresholds and investor expectations, thereby preserving reputational capital and long-term market access. Market discipline both constrains and motivates such behavior, as depositors and investors closely monitor performance signals. The review also highlights how banks strategically set pricing for loans and deposits to align with earnings targets while protecting franchise value amid rising competition and regulatory oversight. Ultimately, the synthesis underscores the complex trade-offs between transparency, performance signaling, and sustainable value creation in the public banking sector
Keywords
Earnings Management; Market Discipline; Franchise Value; Public Banking; Consumer Pricing
How to Cite

Novrizal, et al. (2025). Strategic Earnings Targeting and Market Discipline in Public Banking: A Qualitative Synthesis of Consumer Pricing and Franchise Value Dynamics. International Journal of Business Law, Business Ethic, Business Communication & Green Economics (IJBGE), 2(4). https://doi.org/10.70142/ijbge.v2i4.412

Novrizal; Santoso, Seger, "Strategic Earnings Targeting and Market Discipline in Public Banking: A Qualitative Synthesis of Consumer Pricing and Franchise Value Dynamics," International Journal of Business Law, Business Ethic, Business Communication & Green Economics (IJBGE), vol. 2, no. 4, 2025.

Novrizal; Santoso, Seger. "Strategic Earnings Targeting and Market Discipline in Public Banking: A Qualitative Synthesis of Consumer Pricing and Franchise Value Dynamics." International Journal of Business Law, Business Ethic, Business Communication & Green Economics (IJBGE), vol. 2, no. 4, 2025.

Novrizal; Santoso, Seger. "Strategic Earnings Targeting and Market Discipline in Public Banking: A Qualitative Synthesis of Consumer Pricing and Franchise Value Dynamics." International Journal of Business Law, Business Ethic, Business Communication & Green Economics (IJBGE) 2, no. 4 (2025).

Novrizal, et al. (2025) 'Strategic Earnings Targeting and Market Discipline in Public Banking: A Qualitative Synthesis of Consumer Pricing and Franchise Value Dynamics', International Journal of Business Law, Business Ethic, Business Communication & Green Economics (IJBGE), 2(4). doi: 10.70142/ijbge.v2i4.412.

Novrizal; Santoso, Seger. Strategic Earnings Targeting and Market Discipline in Public Banking: A Qualitative Synthesis of Consumer Pricing and Franchise Value Dynamics. International Journal of Business Law, Business Ethic, Business Communication & Green Economics (IJBGE). 2025;2(4).

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