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Banking sector earnings management using loan loss provisions in the Fintech era

Ozili, Peterson K. - In: International journal of managerial finance : IJMF 18 (2022) 1, pp. 75-93

Persistent link: https://www.econbiz.de/10012797746

Bank income smoothing, institutions and corruption

Ozili, Peterson K. - In: Research in international business and finance 49 (2019), pp. 82-99

Persistent link: https://www.econbiz.de/10012135994

Bank earnings smoothing, audit quality and procyclicality in Africa : the case of loan loss provisions

Ozili, Peterson K. - In: Review of accounting & finance 16 (2017) 2, pp. 142-161

Persistent link: https://www.econbiz.de/10011738383

Bank earnings management and income smoothing using commission and fee income : a European context

Ozili, Peterson K. - In: International journal of managerial finance : IJMF 13 (2017) 4, pp. 419-439

Persistent link: https://www.econbiz.de/10011763053

Big 4 auditors, bank earnings management and financial crisis in Africa

Ozili, Peterson K. - In: Journal of financial reporting & accounting : JFRA 20 (2022) 2, pp. 215-232

Persistent link: https://www.econbiz.de/10013366639

Earnings management for sustainability : the surplus income model of sustainable development

Ozili, Peterson K. - In: Smart analytics, artificial intelligence and …, (pp. 145-158). 2023

Persistent link: https://www.econbiz.de/10014321018

Bank earnings management using loan loss provisions : comparing the UK, France, South Africa and Egypt

Ozili, Peterson K. - In: Journal of economic and administrative sciences 39 (2023) 2, pp. 354-365

Persistent link: https://www.econbiz.de/10014305615

The impact of corporate governance code on earnings management in listed non-financial firms : evidence from Kenya

Outa, Erick Rading; Eisenberg, Paul; Ozili, Peterson K. - In: Journal of accounting in emerging economies : JAEE 7 (2017) 4, pp. 428-444

Persistent link: https://www.econbiz.de/10011817951

The impact of corporate governance code on earnings management in listed non-financial firms

Outa, Erick Rading; Eisenberg, Paul; Ozili, Peterson K. - In: Journal of Accounting in Emerging Economies 7 (2017) 4, pp. 428-444

Purpose The purpose of this paper is to examine whether voluntary corporate governance (CG) code issued in 2002 constrain earnings management (EM) among listed non-finance companies in Kenya. Design/methodology/approach Using a panel data of 338-firm year’s observations between 2005 and 2014,...

Persistent link: https://www.econbiz.de/10014839609

Earnings management in interconnected networks: a perspective

Ozili, Peterson K. - In: Journal of Economic and Administrative Sciences 33 (2017) 2, pp. 150-163

Purpose The purpose of this paper is to examine how firms manage earnings when firms are in interconnected networks, that is, when firms are interconnected to each other in a way that the survival of one firm is crucial to the survival of other firms connected to it. Design/methodology/approach...

Persistent link: https://www.econbiz.de/10014857562