Biswas, Sarit; Bhattacharya, Sharad Nath; Jin, Justin Y.; … - In: China Accounting and Finance Review 26 (2024) 1, pp. 76-101
affects income smoothing (earnings management) across BRICS commercial banks. The effect is clearer in banks that make …). Additionally, the IFRS restricts earnings management in the BRICS banking sector when a better institutional environment is present … earnings' quality. Practical implications The relationship between TO and bank earnings management practices is important for …