/value The study finds evidence of bank income smoothing in the BRICS and introduces TO as a determinant. It also identifies the … Africa (BRICS) countries affects how banks might employ loan loss provisions (LLPs) to smooth out their earnings and how … includes 78 commercial banks from five BRICS nations and spans 2014 through 2020. To test these hypotheses, the authors …

credit risk of the banking sectors operating in Brazil, Russia, India, China, and South Africa (BRICS), emerging countries … significantly impact the BRICS banking sectors' non-performing loans and also probe which risk has the most outstanding effect on … policymakers, bank executives, researchers, and analysts. …

The interrelationship between capitalization and profitability in banking sector of BRICS countries is studied with … and individual settings on BRICS banking sector data from 2000 to 2020 to examine the presence of capital theories in the … BRICS banking sectors. The study's long-term empirical findings hold up the signalling and the bankruptcy cost hypothesis …