indicators. It was found that a bank with higher deposits, loans & advances, investments, branches, employees does not always …

the literature. The second section evaluates the different drivers of the bank capital regulation …

This paper examines the determinants of bank income smoothing using loan loss provisions in the United Kingdom or Great … smoothing is greater in times of high economic policy uncertainty. The extent of bank income smoothing is reduced by foreign … bank presence, UK GAAP adoption, IFRS9 adoption, and high levels of voice and accountability. Also, there is reduced income …