Biswas, Sarit; Bhattacharya, Sharad Nath; Jin, Justin Y.; … - In: China Accounting and Finance Review 26 (2024) 1, pp. 76-101
/value The study finds evidence of bank income smoothing in the BRICS and introduces TO as a determinant. It also identifies the … Africa (BRICS) countries affects how banks might employ loan loss provisions (LLPs) to smooth out their earnings and how … includes 78 commercial banks from five BRICS nations and spans 2014 through 2020. To test these hypotheses, the authors …