Purpose The purpose of this paper is to compare earnings management (EM) and capital
management (CM) by European banks before and after the adoption of IFRS 9. After IFRS 9 …

Purpose This study aims to compare up-to-date research on Basel III implementation
between commercial and Islamic banks in both developed and developing countries. The …

Purpose This paper empirically investigates whether trade openness (TO) in Brazil, Russia,
India, China and South Africa (BRICS) countries affects how banks might employ loan loss …

Purpose This study empirically tests the use of loan loss provisions (LLPs) for earnings and
capital smoothing when emphasis is laid on banks' riskiness and adoption of the …

Research on income smoothing in banking is diverse and almost unanimously concludes
that it is achieved through loan loss provisions (LLP). However, to the authors' knowledge …

Purpose The study investigates the influence of managerial discretion over accruals on
banks' financial reporting quality. Furthermore, it examines the role of ownership in shaping …

Goal: this study examines the relationship between bank loan loss provisioning behaviour
and various bank-specific decisions on loan loss reporting. The evidence is derived from …

This study investigates the predictors of financial distress of banks in Sub-Saharan Africa.
Specifically, we examine the relationship between bank financial distress and the 5Cs (ie …

The financial landscape is undergoing a significant transformation, driven by technological
innovations that are reshaping traditional banking practices. This thesis examines the …

Aim: The high level of non-performing exposures and the existing crisis in the Nigerian
banking sector is a source of concern. To create a basis for solving the troubles caused by …