...Ahmed Aboud; Baba Haruna; Ahmed Diab Purpose This paper aims to examine the association between income smoothing and the cost of debt in two different countries, namely, the UK and Nigeria. Design/methodology/approach The authors used a sample from listed firms in the UK and Nigeria during...

... the impact of IFRS on income smoothing and earnings management in different geographic regions under different legal origins and disclosure environments. Design/methodology/approach To measure income smoothing in the pre- and post-IFRS periods, the authors use the coefficient of variation and the panel...