Purpose: The purpose of this paper is to investigate the determinants of banking stability in Africa. Design/methodology/approach: The authors present four measures of banking stability embedding banks’ loan loss coverage ratio, insolvency risk, asset quality ratio, and level of financial...

Purpose: The purpose of this paper is to examine bank loan loss provisioning behavior during election years – focusing on the effect of elections on banking sector loan loss provisioning. Design/methodology/approach: Regression analysis was used to analyze the behavior of bank loan loss...

Purpose: This paper analyzes banking sector earnings management using loan loss provisions (LLPs) in the Fintech era. Design/methodology/approach: Regression methodology was used to examine earnings management in the Fintech era. Findings: The findings show evidence for bank income smoothing...

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...