Ozili, Peterson K.; Outa, Erick Rading - In: International Journal of Emerging Markets 13 (2018) 5, pp. 1372-1394
Purpose: The purpose of this paper is to examine the determinants of the use of loan loss provisions (LLPs) to smooth income by banks in South Africa. More specifically, the authors examine the influence of ownership, IFRS disclosure rules and economic fluctuation on the income smoothing...