... find value in using CBDC in their own economic activities. Bank managers can mitigate the adverse effect of bank-to-CBDC disintermediation on bank earnings by using accounting numbers, such as loan loss provisions (LLPs) and bank deposit rates, to manage their earnings. Accrual-based earnings...

...Foued Ben Said; Raida Chakroun; Chokri Slim Purpose Faced with the rapid transformation of the accounting profession by artificial intelligence (AI), this study proposes an in-depth bibliometric analysis to map the evolution and structure of this field of research. Design/methodology/approach...