that bank non-interest income which achieves diversification gains to banks is also used to manipulate reported earnings …

This article explores the proposed digital rupee or central bank digital currency in India. It explores the benefit and … issues surrounding the central bank digital currency in India. The study found that Indian people who were interested in … ‘cryptocurrency’ information were also interested in ‘central bank digital currency’ information. The study also showed that the …

We investigate whether ownership concentration influences bank profitability in a developing country context. We focus … on bank ownership concentration measured as the amount of direct equity held by a majority shareholder categorised into …

I examine bank loan loss provisioning behaviour during election years - focusing on the effect of elections on banking … differences in bank loan loss provisioning during election years across the four bloc, the EU banking sectors and the banking …

efficiency, foreign bank presence, banking concentration, size of banking sector, government effectiveness, political stability …

behaviour of South African banks while controlling for the traditional determinants of bank income smoothing via loan loss … that banks use loan loss provisions for capital management purposes, and bank provisioning is procyclical with economic … fluctuations. Bank supervisors in South Africa should monitor the bank provisioning practices in South Africa closely to ensure …

We examine the extent of bank earnings smoothing during mandatory IFRS adoption in Nigeria, to determine whether …

growth and financial development. This study uses aggregate outcomes rather than individual bank performance to analyze the … industry as a whole. The findings reveal that bank efficiency, the size of nonperforming loans, regulatory capital ratios … have implications. One implication of this study is that bank supervisors should intensify its effort in addressing the …