Salami, Abdulai Agbaje; Uthman, Ahmad Bukola - In: Asian journal of economics and banking : AJEB 8 (2024) 2, pp. 267-293
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 International Financial Reporting Standards (IFRSs) in Nigeria. Design/methodology/approach - Annual bank-level data are...