voluntary, not mandatory, adoption of IFRS in Nigeria. I find evidence of signaling only after including interaction terms in …) banks have some incentive to signal via LLP in the post-IFRS period relative to the pre-IFRS period (iii) banks have joint … motivations to manipulate LLP and may face trade-offs in the choice of managing regulatory capital or smoothing income in the post-IFRS …

This paper review the recent empirical research on IFRS and earnings quality among African studies and show mixed … conclusions regarding the impact of IFRS on earnings quality and financial reporting quality in the region. Also, some discussions … challenges in the recent literature, are provided. Also, the study makes several observations regarding IFRS and earnings quality …

specifically, we examine the influence of ownership, IFRS disclosure rules and economic fluctuation on the income smoothing … behaviour of South African banks while controlling for the traditional determinants of bank income smoothing via loan loss …-capitalised during boom periods (iv) and is pronounced among banks that adopt IFRS and among banks with a Big 4 auditor. We also find …

via loan loss provisions is not reduced among African banks with Big 4 auditor; and (iv) bank provisioning in Africa is …

This article investigates the relationship between discretionary loan loss provisions and bank intangibles among … associated with bank intangible assets and change in intangible assets, but the inverse association is weakened in environments …

This study investigates bank income smoothing, focusing on the effect of corruption on the extent of income smoothing …. Finally, cross-country variation in bank income smoothing is observed. The findings have implications …

This paper investigates bank earnings management using loan loss provision (LLP). The paper examines income smoothing … and Egypt. The findings show that bank income smoothing is present in the UK and Egypt, and absent in France and South …, bank income smoothing is pronounced in France during and after the financial crisis but is absent in the pre-crisis period …

' ability to smooth income using bank securities and derivatives, motivating them to rely more on loan loss provisions to smooth …