IFRS-9 adoption and income smoothing nexus: A comparison of the post-adoption effects between European and Sub-Saharan African Banks
July-September 2022 - Vol 14 Num. 3
This paper compares the post-adoption effects of IFRS 9 on the income smoothing behavior of banks in Europe and Sub-Saharan Africa. The researchers extend their analysis to examine the effect of country-level governance on income smoothing. Using a sample of listed commercial banks in Europe and Sub-Saharan Africa, the...
IFRS-9 adoption and income smoothing nexus: A comparison of the post-adoption effects between European and Sub-Saharan African Banks
July-September 2022
Effects of shifting non tax revenue from Local government authorities to Tanzania Revenue Authority: The case of Morogoro Municipality
April-June 2022
Tax collection gaps and overdue tax debts: Greece, 2000-2019
April-June 2022
Impact of transfer pricing on revenue generation and debt profile in Nigeria
April-June 2022
Economic and accounting performance of Greek innovative firms through knowledge-based entrepreneurship
April-June 2022
July 2013
Role of the agency theory in implementing management's control
September 2014
The market impact of mergers and acquisitions on acquiring firms in the U.S.
September 2013
Evaluating taxpayers’ attitude and its influence on tax compliance decisions in Tamale, Ghana
July 2013
The contextual framework of corporate income tax evasion
September 2013
A study on utilization of shipping agency services with special reference to console shipping services, India Private Limited at Tirupur City
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