Bank capital, earnings smoothing and provisioning practices in Nigeria : IFRS and risk evidence
Year of publication: |
2024
|
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Authors: | Salami, Abdulai Agbaje ; Uthman, Ahmad Bukola |
Published in: |
Asian journal of economics and banking : AJEB. - Bingley : Emerald Publishing Limited, ISSN 2633-7991, ZDB-ID 3062819-2. - Vol. 8.2024, 2, p. 267-293
|
Subject: | Capital management | Deposit money banks | Earnings smoothing | IFRSs | Loan loss provisions | Solvency risk | Bilanzpolitik | Accounting policy | IFRS | Bankrisiko | Bank risk | Nigeria | Basler Akkord | Basel Accord | Kreditrisiko | Credit risk | Bank |
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