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The Impact of International Financial Reporting Standards (IFRSs) Adoption on Financial Reporting Practice in the Nigerian Banking Sector
16 references·0 citing·47 second hop
The Impact of International Financial Reporting Standards (IFRSs) Adoption on Financial Reporting Practice in the Nigerian Banking Sector (2018)The Impact of International Financial Rep…Discretionary provisioning practices among Western European banks (2017)Discretionary provisioning pr…Loan Loss Provisioning, Income Smoothing, Signaling, Capital Management and Procyclicality: Does IFRS Matter? Empirical Evidence from Nigeria. 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References

  • 1970The Market for "Lemons": Quality Uncertainty and the Market Mechanism24,221 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 1999Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects914 cited
  • 1995Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings748 cited
  • 1995Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes663 cited
  • 2002Perspectives on Recent Capital Market Research459 cited
  • 2002Can “Big Bath” and Earnings Smoothing Co‐exist as Equilibrium Financial Reporting Strategies?432 cited
  • 2009International Financial Reporting Standards290 cited
  • 2010Loan Loss Provisions, Earnings Management and Capital Management under IFRS: The Case of EU Commercial Banks254 cited
  • 2008Banking Regulation and Globalization150 cited
  • 2003THE ROLE OF LOAN LOSS PROVISIONS IN EARNINGS MANAGEMENT, CAPITAL MANAGEMENT, AND SIGNALING: THE SPANISH EXPERIENCE92 cited
  • 2011Discretionary Loan Loss Provisions And Earnings Management For The Banking Industry58 cited
  • 2004A Methodology for Calculating the Allowance for Loan Losses in Commercial Banks

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46 cited
  • 2017Discretionary provisioning practices among Western European banks40 cited
  • 2015Loan Loss Provisioning, Income Smoothing, Signaling, Capital Management and Procyclicality: Does IFRS Matter? Empirical Evidence from Nigeria.38 cited
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