' ability to smooth income using bank securities and derivatives, motivating them to rely more on loan loss provisions to smooth … accounting numbers to smooth income; (ii) the IASB’s strict disclosure regulation improved the reliability and informativeness of …

This paper investigates bank earnings management using loan loss provision (LLP). The paper examines income smoothing … and Egypt. The findings show that bank income smoothing is present in the UK and Egypt, and absent in France and South …, bank income smoothing is pronounced in France during and after the financial crisis but is absent in the pre-crisis period …

. Using bank data from 21 African countries from 2002 to 2014, the results show that African banks audited by a Big 4 auditor …

The study presents a review of existing research on bank profitability determinants in Africa. Using the literature … review methodology, it was found that bank profitability determinants differ across countries in all regions of Africa. Some … economic uncertainty on the profitability of African banks. The implication of the review findings is that bank profitability …

This study investigates whether the competence of central bank governors affect the stability of the financial system … they are responsible for. Using publicly available information about central bank governors from 2000 to 2016 together with … data on financial stability and the macro-economy, the findings reveal that central bank governors’ competence promotes …