Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 177

Table of Content: July-September 2022; 14(3)

July 2022

IFRS-9 adoption and income smoothing nexus: A comparison of the post-adoption effects between European and Sub-Saharan African Banks

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 authors employ varying econometric tests and panel regressions to investigate the hypotheses. The...

Author(s): Taylor Daniel and Aubert François