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Bank earnings smoothing, audit quality and procyclicality in Africa

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References

1981Auditor size and audit quality5,862 cited
1993Perceived Auditor Quality and the Earnings Response Coefficient1,168 cited
1999Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects914 cited
1999Accounting Accruals and Auditor Reporting Conservatism*877 cited
2003Loan loss provisioning and economic slowdowns: too much, too late?817 cited
1996Discretionary behavior with respect to allowances for loan losses and the behavior of security prices553 cited
2004Bank provisioning behaviour and procyclicality491 cited
2007Cross-country determinants of bank income smoothing by managing loan-loss provisions474 cited
1998The Value of Auditor Assurance: Evidence from Loan Pricing417 cited
1988Bank loan-loss provisions and the income-smoothing hypothesis: An empirical analysis, 1976–1984301 cited
2010Loan Loss Provisions, Earnings Management and Capital Management under IFRS: The Case of EU Commercial Banks254 cited
2010Auditor reputation and earnings management: International evidence from the banking industry253 cited
2007Use of loan loss provisions for capital, earnings management and signalling by Australian banks216 cited
2000Bank Loan-Loss Accounting: A Review of Theoretical and Empirical Evidence

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199 cited

2012Loan loss provisioning and income smoothing in US banks pre and post the financial crisis158 cited

2012The Impact of SFAS 133 on Income Smoothing by Banks through Loan Loss Provisions148 cited

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2019Bank income smoothing, institutions and corruption58 cited
2019Audit committee attributes and cosmetic accounting in Nigeria48 cited
2018Bank Earnings Smoothing During Mandatory IFRS Adoption in Nigeria45 cited
2019Corporate governance, foreign direct investment, and bank income smoothing in African countries43 cited
2018Bank Income Smoothing in South Africa: Role of Ownership, IFRS and Economic Fluctuation42 cited
2017Discretionary provisioning practices among Western European banks40 cited
2020Banking sector earnings management using loan loss provisions in the Fintech era40 cited
2020Accounting and Financial Reporting During a Pandemic40 cited
2020Corporate Governance Research in Nigeria: A Review33 cited
2017Bank earnings management and income smoothing using commission and fee income32 cited
2022The role of trust, investor sentiment, and uncertainty on bank stock return performance: Evidence from the MENA region30 cited
2021The influence of earnings management on bank efficiency: the case of frontier markets25 cited
2020The Role Analysis of Accrual Management on Loss-Loan Provision Factor and Fair Value Accounting to Earnings Volatility22 cited
2021Big 4 auditors, bank earnings management and financial crisis in Africa21 cited
2019Bank earnings management using commission and fee income21 cited
2023How do auditor attributes affect bank earnings management? Evidence from Africa19 cited