... of the populations. Financial inclusion ICTE Economic growth Institutions ARDL O1 O5 C5 G28 The development of the financial sector and the role played by advances in information and communication technologies (ICTs) are important factors for economic growth. Increasing development...

...). Economic growth Nigeria Credit supply GDP growth rate GDP per capita Abnormal credit supply Rule of law ZSCORE Profitability Domestic credit to the private sector Central bank asset G21 G28 O47 O55 In this paper, we investigate the impact of abnormal increase in credit supply...

... III Africa Financial stability Bank regulation Capital regulation Bank performance Bank business models E44 G21 G28 This paper presents some policy discussion on Basel III in Africa and how to make it work. Promoting financial stability in Africa is important and would require...

... Earnings management Discretionary accruals Nigeria Income smoothing Loan loss provisions IFRS G21 G28 We investigate whether banks in Nigeria use loan loss provisions (LLPs) to smooth reported earnings during mandatory International Financial Reporting Standards (IFRS) adoption period...