This paper highlights the globally-important determinants of financial inclusion. The determinants identified in this paper are formal account ownership; demand for formal savings; demand for formal borrowing; financial literacy and education; debit and credit card usage; the need to receive...

The rapid use and development of information and communication technology capabilities in the public sector has revolutionized the mechanism that government agencies use to collect, process, and disseminate data. Electronic government is one of the strategic initiatives that many government...

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...

Purpose: This study investigate the impact of social activism on financial system stability. Design/methodology/approach: Financial stability was analysed from two complementary perspectives: bank-led financial stability and financial system stability driven by sector-wide credit supply. Social...

Purpose: This paper aims to investigate the influence of financial development on non-performing loans (NPL). Design/methodology/approach: The model used in this study follows the NPL model of Louzis et al. (2012), Ozili (2015) and Beck et al. (2015). Findings: The findings indicate that...

Purpose: This paper aims to investigate bank earnings management using loan loss provision. The paper examines income smoothing, which is a type of earnings management. It compares the income smoothing behaviour of banks in the UK, France, South Africa and Egypt. ...

Purpose: This paper aims to examine whether African banks audited by a Big 4 auditor use loan loss provisions (LLPs) for earnings management purposes before, during and after the global financial crisis. It focuses on income smoothing as a type of earnings management....

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...

This study, empirically, investigates the determinants of bank profitability. Overall, I find that the Basel capital regime had no significant effect on bank profitability. This result is significant because it lends support to the view that modified Basel accord in different countries might be...