Purpose: The purpose of this paper is to examine bank loan loss provisioning behavior during election years – focusing on the effect of elections on banking sector loan loss provisioning. Design/methodology/approach: Regression analysis was used to analyze the behavior of bank loan loss...

Purpose: This purpose of this paper is to discuss some observations in the forensic accounting-based fraud literature. The authors identify recent advances in the literature and highlight several important issues that are worth noting. Design/methodology/approach: The authors use a commentary...

Purpose: The purpose of this paper is to explore the association between tax evasion and financial instability. The discussion also examines the effects of tax evasion for financial instability. Design/methodology/approach: This paper is an exploratory study on the effect of tax evasion on...

Purpose: The distinction between systemic banks (GSIBs) and non-systemic banks (non-GSIBs) is driven by policy reasons. This study aims to examine the behaviour of non-performing loans in European GSIBs and non-GSIBs from 2004 to 2013. Design/methodology/approach: The author uses regression...

Purpose: The purpose of this study is to examine the impact of the reclassification of International accounting standard (IAS) 39 on income smoothing using loan loss provisions among European banks. Design/methodology/approach: Regression methodology is used to determine the extent of income...

Purpose: This study aims to investigate the association between social inclusion and financial inclusion. Social inclusion and financial inclusion are two major development policy agendas in many countries, and the association between them has received little attention in the policy and...

Purpose: This study aims to investigate the relationship between financial inclusion and the business cycle. Design/methodology/approach: Regression methodology is used to analyze the association between financial inclusion and the business cycle. Findings: Using regression estimation, the...

Purpose: This paper analyzes banking sector earnings management using loan loss provisions (LLPs) in the Fintech era. Design/methodology/approach: Regression methodology was used to examine earnings management in the Fintech era. Findings: The findings show evidence for bank income smoothing...

Purpose: This paper analyses the COVID-19 situation in Nigeria, its effect on the economy and the structural causes that worsened the coronavirus (COVID-19) crisis. Design/methodology/approach: This paper uses simple descriptive analysis to examine the COVID-19 situation in Nigeria. Findings:...

We identify some factors limiting CBDC adoption and some of the possible solutions. We also assess the media sentiment about central bank digital currencies in general as well as about locally issued CBDCs. We find that there is a high correlation between the negative media sentiment about CBDCs...