specifically, we examine the influence of ownership, IFRS disclosure rules and economic fluctuation on the income smoothing …-capitalised during boom periods (iv) and is pronounced among banks that adopt IFRS and among banks with a Big 4 auditor. We also find …

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 …

expected loss model in IFRS 9. This study contributes to the extant literature by separately analyzing the cyclical effects of …