Bank Earnings Smoothing During Mandatory IFRS Adoption in Nigeria

Author:

Ozili Peterson Kitakogelu,Outa Erick Rading

Publisher

Elsevier BV

Reference47 articles.

1. IAS 39, income smoothing, and procyclicality: evidence from Hong Kong banks;Abdul Adzis;Journal of Financial Economic Policy,2016

2. Adoption of International Financial Reporting Standards (IFRS) in Ghana and the Quality of Financial Statement Disclosures;B K Agyei-Mensah;International Journal of Accounting and Financial Reporting,2013

3. Bank loan loss provisions: a reexamination of capital management, earnings management and signalling effects;A S Ahmed;Journal of Accounting and Economics,1999

4. Does mandatory adoption of IFRS improve accounting quality? Preliminary evidence;A S Ahmed;Contemporary Accounting Research,2013

5. Loan Loss Provision and Earnings Management in Nigerian Deposit Money Banks;A Ahmed;Mediterranean Journal of Social Sciences,2014

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