Purpose - Thisresearch aimsto answerthe question of to what extent managerial ability (MA)impactsthe level of employing income smoothing (IS) through loan loss provision (LLP) and how this influences the banks' financial performance. Design/methodology/approach - The research confirms LLPs used...

Purpose - Thisresearch aimsto answerthe question of to what extent managerial ability (MA)impactsthe level of employing income smoothing (IS) through loan loss provision (LLP) and how this influences the banks' financial performance. Design/methodology/approach - The research confirms LLPs used...

Ignoring the possible hierarchical clustering of the data that frequently characterises the structure of labour markets implies that studies of the effects of income tax changes on labour supply use less than necessary information on the variability of the labour response. Estimation efficiency...