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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

Discretionary provisioning practices among Western European banks

Ozili, Peterson K. - In: Journal of financial economic policy 9 (2017) 1, pp. 109-118

Persistent link: https://www.econbiz.de/10011799760

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

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

Impact of competition and concentration on bank income smoothing in Central and Eastern European countries

Shala, Albulena; Ozili, Peterson K.; Ahmeti, Skender - In: Journal of Economics, Finance and Administrative Science 29 (2024) 57, pp. 5-20

Purpose - This study examines the impact of competition and concentration on bank income smoothing in Central and Eastern European (CEE) countries. Design/methodology/approach The two-step system GMM method was used to analyse the impact of competition and concentration on bank income smoothing...

Persistent link: https://www.econbiz.de/10014516401

Impact of competition and concentration on bank income smoothing in Central and Eastern European countries

Shala, Albulena; Ozili, Peterson K.; Ahmeti, Skender - In: Journal of economics, finance & administrative science 29 (2024) 57, pp. 5-20

Purpose This study examines the impact of competition and concentration on bank income smoothing in Central and Eastern European (CEE) countries. Design/methodology/approach The two-step system GMM method was used to analyse the impact of competition and concentration on bank income smoothing in...

Persistent link: https://www.econbiz.de/10014506804

What drives bank income smoothing? : evidence from Africa

Ozili, Peterson K.; Arun, Thankom - In: International journal of disclosure and governance 20 (2023) 3, pp. 274-295

Persistent link: https://www.econbiz.de/10014326527