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Bank Income Smoothing in South Africa: Role of Ownership, IFRS and Economic fluctuation
Ozili, Peterson K; Outa, Erick R - 2018
specifically, we examine the influence of ownership, IFRS disclosure rules and economic fluctuation on the income smoothing …-capitalised during boom periods (iv) and is pronounced among banks that adopt IFRS and among banks with a Big 4 auditor. We also find …
Persistent link: https://www.econbiz.de/10015217239
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Financial reporting under economic policy uncertainty
Ozili, Peterson K - 2021
In this paper, I discuss financial reporting under economic policy uncertainty. This paper is one of the first papers to relate economic policy uncertainty to financial reporting behaviour. It identifies the link between economic policy uncertainty and financial reporting in terms of earnings...
Persistent link: https://www.econbiz.de/10015229404
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Accounting and financial reporting during a pandemic
Ozili, Peterson K - 2021
In this paper, I discuss how a pandemic affects the nature of financial reporting especially for financial and non-financial institutions that were deeply affected by the 2020 coronavirus (COVID-19) pandemic. I show that accounting practices or techniques such as fair value accounting, big bath...
Persistent link: https://www.econbiz.de/10015230455
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Analyzing the critical effects of creative accounting practices in the corporate sector of Ghana
Ndebugri, Haruna; Tweneboah Senzu, Emmanuel - 2017
The studies strive to empirically examine, the adoption of creative accounting methods in financial reporting structures, in the corporate sector of Ghana and it ramification on the financial system.
Persistent link: https://www.econbiz.de/10015257324
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Bank Earnings Smoothing During Mandatory IFRS adoption in Nigeria
Ozili, Peterson K; Outa, Erick R - 2018
We examine the extent of bank earnings smoothing during mandatory IFRS adoption in Nigeria, to determine whether … mandatory IFRS adoption increased or decreased income smoothing among Nigerian banks. We find that the mandatory adoption of … International Financial Reporting Standards (IFRS) is associated with lower earnings smoothing among Nigerian banks, which implies …
Persistent link: https://www.econbiz.de/10015261921
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Bank loan loss provisions, risk-taking and bank intangibles
Ozili, Peterson K - 2019
This article investigates the relationship between discretionary loan loss provisions and bank intangibles among African banks. Prior studies have focused on how intangible assets affect firms’ profitability and valuation decisions with almost no focus on the role of loan loss provisions. We...
Persistent link: https://www.econbiz.de/10015262188
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Bank loan loss provisions, risk-taking and bank intangibles
Ozili, Peterson K - 2019
This article investigates the relationship between discretionary loan loss provisions and bank intangibles among African banks. Prior studies have focused on how intangible assets affect firms’ profitability and valuation decisions with almost no focus on the role of loan loss provisions. We...
Persistent link: https://www.econbiz.de/10015262463
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Bank loan loss provisions, risk-taking and bank intangibles
Ozili, Peterson K - 2019
This article investigates the relationship between discretionary loan loss provisions and bank intangibles among African banks. Prior studies have focused on how intangible assets affect firms’ profitability and valuation decisions with almost no focus on the role of loan loss provisions. We...
Persistent link: https://www.econbiz.de/10015263071
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Bank Earnings Smoothing During Mandatory IFRS adoption in Nigeria
Ozili, Peterson K; Outa, Erick R - 2019
We examine the extent of bank earnings smoothing during mandatory IFRS adoption in Nigeria, to determine whether … mandatory IFRS adoption increased or decreased income smoothing among Nigerian banks. We find that the mandatory adoption of … International Financial Reporting Standards (IFRS) is associated with lower earnings smoothing among Nigerian banks, which implies …
Persistent link: https://www.econbiz.de/10015263272
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Bank Earnings Smoothing, Audit Quality and Procyclicality in Africa: The Case of Loan Loss Provisions
Ozili, Peterson K - 2017
This paper empirically examine whether the way African banks use loan loss provisions to smooth earnings is influenced by capital market motivations and the type of auditor after controlling for non-discretionary determinants of loan loss provisions and fluctuations in the business cycle. The...
Persistent link: https://www.econbiz.de/10015263355