...Peterson K. Ozili Purpose This paper examines the determinants of bank income smoothing using loan loss provisions in the United Kingdom or Great Britain from 1999 to 2017. Design/methodology/approach The study used ordinary least square (OLS) regression and applying the HAC robust standard...

...Peterson K. Ozili Purpose This paper aims to investigate bank earnings management using loan loss provision. The paper examines income smoothing, which is a type of earnings management. It compares the income smoothing behaviour of banks in the UK, France, South Africa and Egypt. Design...

.../methodology/approach The paper employs network typology to provide some insight on the earnings management behaviour of firms in regulated and unregulated networks or systems. Findings The author shows that firms in the inner core of interconnected networks are more likely to rely on income-smoothing...