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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

Economic policy uncertainty, bank nonperforming loans and loan loss provisions : are they correlated?

Ozili, Peterson K. - In: Asian journal of economics and banking : AJEB 6 (2022) 2, pp. 221-235

Purpose - This paper examines the correlation of economic policy uncertainty (EPU) with nonperforming loans and loan loss provisions for 22 major developed countries over the 2008-2017 period. Design/methodology/approach - The study used the Pearson correlation methodology to assess the...

Persistent link: https://www.econbiz.de/10013352701

Does banking sector support for achieving the sustainable development goals affect bank loan loss provisions? : international evidence

Ozili, Peterson K. - In: Economic change & restructuring 57 (2024) 2, pp. 1-39

Persistent link: https://www.econbiz.de/10014491995

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

Bank earnings smoothing, audit quality and procyclicality in Africa

Ozili, Peterson K. - In: Review of Accounting and Finance 16 (2017) 2, pp. 142-161

Purpose The purpose of this paper is to empirically examine whether the way African banks use loan loss provisions (LLP) to smooth earnings is influenced by capital market motivations and the type of auditor, after controlling for non-discretionary determinants of provisions and fluctuations in...

Persistent link: https://www.econbiz.de/10014989992