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Keywords: Bank earnings management
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Journal Articles
Bank income smoothing in South Africa: role of ownership, IFRS and economic fluctuation
Available to Purchase
International Journal of Emerging Markets (2018) 13 (5): 1372–1394.
Published: 29 November 2018
... Income smoothing Bank earnings management G01 G21 G28 M41 Bank supervisors in South Africa require sufficient and timely recognition of loan loss provisions (LLPs) for South African banks while accounting standard setters in South Africa emphasise transparency in the way bank managers...
