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 earnings management on firms’ market-adjusted return
July-September 2022
Tax audit of legal entities, assisted by informational technology performed from revenue authorities
July-September 2022
Firms’ corporate social responsibility behavior to stakeholders and its effect on financial performance indices: A case study of Ctrip
July-September 2022
Effect of individual CEOs’ characteristics on firms’ performance: Evidence from China
July-September 2022
July 2013
Role of the agency theory in implementing management's control
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The market impact of mergers and acquisitions on acquiring firms in the U.S.
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Evaluating taxpayers’ attitude and its influence on tax compliance decisions in Tamale, Ghana
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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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