EARNINGS MANAGEMENT AND LOAN LOSS PROVISIONING IN NIGERIAN DEPOSIT MONEY BANKS
Malete Journal of Accounting and FinanceThis study examined the effect of earnings management incentives on loan loss provisioning in Nigerian deposit money banks listed on the Nigerian Exchange Group over the 2014–2024 period, a timeframe spanning three major macroeconomic disruptions and ...
Oluwafunmike OBASESAN
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Can Families Smooth Variable Earnings? [PDF]
Brookings Papers on Economic Activity, 1997 Susan Dynarski, Jonathan Gruber
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The relationship between earnings volatility and corporate risk disclosures
South African Journal of Economic and Management SciencesBackground: Corporate risk management theory argues that effective hedging with derivatives should reduce earnings volatility and enhance firm value.
Johannes Rammala, Franz Eduard Toerien
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The Informational Role of Earnings Smoothing in Diversification
Review of Economics and Finance, 2021 Hua Lee, Hsien-Li Lee, Hung-Shu Fan
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PERANINCOME SMOOTHING DALAM MENINGKATKAN EARNINGS INFORMATIVENESS
Jurnal Akuntansi dan Bisnis, 2014 The purpose of this study was to obtain empirical evidence of income smoothing effect on earnings informativeness. Earnings informativeness is the information content of future returns that reflected from return (Tucker and Zarowin, 2006). This study will develop a CKSS concept that developed by Collins et al.
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Dividend policy issues in the European pharmaceutical industry: new empirical evidence. [PDF]
Eur J Health Econ, 2023 Basse T +2 more
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Exploring the relationships between psychological variables and loot box engagement, part 1: pre-registered hypotheses. [PDF]
R Soc Open Sci, 2023 Close J +8 more
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Are owners chalk and cheese in the context of dividend smoothing asymmetry? [PDF]
Front Psychol, 2022 Ali Z, Hanming Y, Zhongxin W, Ali S.
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Pension accounting information and firm value: An analysis of FTSE 100 companies. [PDF]
Heliyon, 2023 Kirkpatrick AK, Radicic D.
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The impact of government macroeconomic policies and elections on income smoothing in state-controlled commercial banks: Evidence from the MENA region. [PDF]
PLoS OnePeykani P +4 more
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