Purpose: This paper investigates the effect of financial development on bank profitability. The authors examine whether financial development is an important determinant of bank profitability. Design/methodology/approach: The...

Purpose: This paper analyses the COVID-19 situation in Nigeria, its effect on the economy and the structural causes that worsened the coronavirus (COVID-19) crisis. Design/methodology/approach: This paper uses simple descriptive analysis to examine the COVID-19 situation in Nigeria. Findings:...

Purpose: This paper aims to investigate bank earnings management using loan loss provision. The paper examines income smoothing, which is a type of earnings management. It compares the income smoothing behaviour of banks in the UK, France, South Africa and Egypt. ...

Purpose The purpose of this paper is to examine how firms manage earnings when firms are in interconnected networks, that is, when firms are interconnected to each other in a way that the survival of one firm is crucial to the survival of other firms connected to it. Design/methodology/approach...