reduce significant idiosyncratic operational losses. A systemic risk event that leads to significant losses in a bank holding … referred to as idiosyncratic viral loss theory. This idiosyncratic viral loss theory discusses systemic operational losses that …

Africa (BRICS) countries affects how banks might employ loan loss provisions (LLPs) to smooth out their earnings and how … earnings' quality. Practical implications The relationship between TO and bank earnings management practices is important for … decisions with improved discipline, institutional quality and regulatory support to enhance bank stability. Originality …