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Bank Earnings Management Using Loan Loss Provisions : Comparing the UK, France, South Africa and Egypt
Ozili, Peterson K - 2021
and Egypt. The findings show that bank income smoothing is present in the UK and Egypt, and absent in France and South … Africa during the period examined. Banks in Egypt used LLPs to smooth income before the global financial crisis. Meanwhile … the United Kingdom, and (iii) adopt civil law such as France and Egypt. Bank earnings management is also greater in …
Persistent link: https://www.econbiz.de/10013218787
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Managing Climate Change Risk : The Policy Options for Central Banks
Ozili, Peterson K - 2021
This article discusses some policy options that central banks may find useful in dealing with climate change risk in the financial sector. The effect of climate change on the financial sector are indirect but severe when they occur. Central banks play an important role in regulating the...
Persistent link: https://www.econbiz.de/10013240468
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Loan Loss Provisioning, Income Smoothing, Signaling, Capital Management and Procyclicality : Does IFRS Matter? Empirical Evidence from Nigeria
Ozili, Peterson K - 2015
Prior research show that banks have various motivations for influencing loan loss provisions. This study examines these motivations and the behaviour of loan loss provision in relation to the business cycle. After controlling for the impact of Basel regulation on LLP, I find strong evidence for...
Persistent link: https://www.econbiz.de/10013031354
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Financial Reporting under Economic Policy Uncertainty
Ozili, Peterson K - 2021
In this paper, I discuss financial reporting under economic policy uncertainty. This paper is one of the first papers to relate economic policy uncertainty to financial reporting behaviour. It identifies the link between economic policy uncertainty and financial reporting in terms of earnings...
Persistent link: https://www.econbiz.de/10013251824
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Financial Inclusion in Nigeria : Determinants, Challenges and Achievements
Ozili, Peterson K - 2020
This article analyse several indicators of financial inclusion in Nigeria. The findings reveal that people with at least a secondary education and unemployed people had higher levels of debit card ownership, higher levels of account ownership of any type, and higher levels of account ownership...
Persistent link: https://www.econbiz.de/10012839157
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Social Inclusion and Financial Inclusion : International Evidence
Ozili, Peterson K - 2020
This paper investigates the association between social inclusion and financial inclusion. Social inclusion and financial inclusion are two major development policy agenda in many countries, and the association between them has received little attention in the policy and academic literature....
Persistent link: https://www.econbiz.de/10012842759
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Theories of Financial Inclusion
Ozili, Peterson K - 2020
This article presents several theories of financial inclusion. Financial inclusion is the ease of access to, and the availability of, basic financial services to all members of the population. Financial inclusion means that individuals and businesses have access to useful and affordable...
Persistent link: https://www.econbiz.de/10012842980
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Contesting Digital Finance for the Poor
Ozili, Peterson K - 2020
This article critically assess digital finance as a pro-poor intervention in the development finance space. It examines the turn from ‘microfinance for the poor' to ‘digital finance for the poor'. It then considers three key issues and contest the argument that digital finance is pro-poor....
Persistent link: https://www.econbiz.de/10012835893
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Non-Performing Loans and Financial Development : New Evidence
Ozili, Peterson K - 2019
The study investigates the influence of financial development on non-performing loans using a global sample. The findings indicate that two financial development proxies, foreign bank presence and financial intermediation, are positively associated with non-performing loans. Among the...
Persistent link: https://www.econbiz.de/10012902482
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Financial Inclusion and Environmental Sustainability
Ozili, Peterson K - 2023
This paper analyses the association between financial inclusion and environmental sustainability. The study uses Pearson correlation analysis to analyse the association between financial inclusion and environmental sustainability. The level of financial inclusion was measured using two...
Persistent link: https://www.econbiz.de/10014255157