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Bank earnings smoothing, audit quality and procyclicality in Africa : the case of loan loss provisions

Ozili, Peterson K. - In: Review of accounting & finance 16 (2017) 2, pp. 142-161

Persistent link: https://www.econbiz.de/10011738383

Bank earnings management and income smoothing using commission and fee income : a European context

Ozili, Peterson K. - In: International journal of managerial finance : IJMF 13 (2017) 4, pp. 419-439

Persistent link: https://www.econbiz.de/10011763053

Discretionary provisioning practices among Western European banks

Ozili, Peterson K. - In: Journal of financial economic policy 9 (2017) 1, pp. 109-118

Persistent link: https://www.econbiz.de/10011799760

Banking sector earnings management using loan loss provisions in the Fintech era

Ozili, Peterson K. - In: International journal of managerial finance : IJMF 18 (2022) 1, pp. 75-93

Persistent link: https://www.econbiz.de/10012797746

Bank income smoothing, institutions and corruption

Ozili, Peterson K. - In: Research in international business and finance 49 (2019), pp. 82-99

Persistent link: https://www.econbiz.de/10012135994

Big 4 auditors, bank earnings management and financial crisis in Africa

Ozili, Peterson K. - In: Journal of financial reporting & accounting : JFRA 20 (2022) 2, pp. 215-232

Persistent link: https://www.econbiz.de/10013366639

Bank earnings management using loan loss provisions : comparing the UK, France, South Africa and Egypt

Ozili, Peterson K. - In: Journal of economic and administrative sciences 39 (2023) 2, pp. 354-365

Persistent link: https://www.econbiz.de/10014305615

Determinants of bank income smoothing using loan loss provisions in the United Kingdom

Ozili, Peterson K. - In: Journal of economic and administrative sciences 40 (2024) 3, pp. 641-657

Persistent link: https://www.econbiz.de/10015416470

Impact of competition and concentration on bank income smoothing in Central and Eastern European countries

Shala, Albulena; Ozili, Peterson K.; Ahmeti, Skender - In: Journal of Economics, Finance and Administrative Science 29 (2024) 57, pp. 5-20

Purpose - This study examines the impact of competition and concentration on bank income smoothing in Central and Eastern European (CEE) countries. Design/methodology/approach The two-step system GMM method was used to analyse the impact of competition and concentration on bank income smoothing...

Persistent link: https://www.econbiz.de/10014516401

Bank earnings management and income smoothing using commission and fee income : A European context

Ozili, Peterson K. - In: International Journal of Managerial Finance 13 (2017) 4, pp. 419-439

Purpose The purpose of this paper is to investigate whether European banks use commission and fee income (CF) to smooth reported earnings or to persistently increase reported earnings as an income-increasing earnings management strategy. Design/methodology/approach The author tests the...

Persistent link: https://www.econbiz.de/10014785712