Keywords: Commercial banks
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Journal Articles
International Journal of Accounting and Information Management (2023) 31 (3): 504–527.
Published: 18 April 2023
...Matthias Nnadi; Atis Keskudee; Wey Amaewhule Purpose This paper examines the impact of International Financial Reporting Standards (IFRS) 9 on earnings management (EM) using data from 2011 to 2019 of 100 commercial banks in Europe. Design/methodology/approach Using data from 2011 to 2019...
Journal Articles
International Journal of Accounting and Information Management (2012) 20 (1): 78–93.
Published: 24 February 2012
...Gin Chong; Henry Huang; Yi Zhang Purpose The purpose of this paper is to examine whether commercial banks manage earnings through their use of Level 3 valuation under The Statement of Financial Accounting Standards No. 157 (FAS 157), Fair Value Measurements. To achieve this goal...

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