employ loan loss provisions to smooth out their earnings, and how adopting IFRS can mitigate it. Using fixed-effect and two …. The effect is more evident in banks that make financial reports under IFRS. Additionally, IFRS generally restricts … rules (IFRS) and enforcement (better institutional settings) interact to enhance earnings quality. This study finds that …

concern. To create a basis for solving the troubles caused by the loan loss crisis, this study investigated the managerial … discretionary use of loan loss provisions (LLPs) by Nigerian deposit money banks (DMBs). This is considered in the context of … manipulatingloan loss provisions. However, the reforms embedded in IFRSs revealed the use of LLPs for managerial discretions despite …