Journal of
Accounting and Taxation

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

Full Length Research Paper

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

Taylor Daniel
  • Taylor Daniel
  • Université Clermont Auvergne, CleRMa, 11 bd. Charles de Gaulle, Clermont-Ferrand 63000, France.
  • Google Scholar
Aubert François
  • Aubert François
  • Université Clermont Auvergne, CleRMa, 11 bd. Charles de Gaulle, Clermont-Ferrand 63000, France.
  • Google Scholar


  •  Received: 21 April 2022
  •  Accepted: 27 May 2022
  •  Published: 31 July 2022

How to cite this article

APA /
Taylor, D., & Aubert, F. (2022). IFRS-9 adoption and income smoothing nexus: A comparison of the post-adoption effects between European and Sub-Saharan African Banks. Journal of Accounting and Taxation, 14(3), 189-202.
Chicago /
Taylor Daniel and Aubert François . "IFRS-9 adoption and income smoothing nexus: A comparison of the post-adoption effects between European and Sub-Saharan African Banks." Journal of Accounting and Taxation 14, no. 3 (2022): 189-202.
MLA /
Taylor Daniel and Aubert François . "IFRS-9 adoption and income smoothing nexus: A comparison of the post-adoption effects between European and Sub-Saharan African Banks." Journal of Accounting and Taxation 14.3 (2022): 189-202.