This paper examines whether African banks audited by a Big 4 auditor use loan loss provisions for earnings management …. Using bank data from 21 African countries from 2002 to 2014, the results show that African banks audited by a Big 4 auditor …, African banks audited by a Big 4 auditor use income smoothing to lower high earnings during the financial crisis and in the …

capital, the imposition of minimum liquidity requirement for banks, reduced systemic risk, and a transitional arrangement for … balance sheets of banks, in preparation for Basel III. The study recommends that the Nigerian regulator should enforce strict …

differentiate themselves from other studies in the literature. The paper finds that economic policy uncertainty affects banks …

a threat to fiat currency. Central banks have begun to respond to this threat. They realize that they need to join the … digital currency can lead to the collapse of digital currencies including cryptocurrencies and bitcoins. Central banks will … leverage on their monetary powers, and the trust that citizens have in government-backed money. This will give central banks …

a clear benefit to financial institutions. In this paper, I highlight the benefit of the circular economy to banks and … concept and the benefit of the circular economy to banks and other financial institutions. The findings show that some … benefits of the circular economy to banks include: (i) greater loan diversification opportunities, (ii) promotes responsible …

compared with the pre-pandemic period using quarterly data of four systemic banks in the UK from Q1 2019 to Q4 2020. The … systemic banks exhibit greater income smoothing in the pandemic period than in the pre-pandemic period …