...Sang Hyun Park; Sean Jung Purpose Prior studies generally focus on income smoothing through discretionary accruals and document that managers have incentives to smooth earnings due to various reasons. This paper aims to focus on income smoothing through research and development (R&D...

...Peterson K. Ozili Purpose This paper aims to examine whether African banks audited by a Big 4 auditor use loan loss provisions (LLPs) for earnings management purposes before, during and after the global financial crisis. It focuses on income smoothing as a type of earnings management. Design...

...Peterson K. Ozili Purpose The purpose of this study is to examine the impact of the reclassification of International accounting standard (IAS) 39 on income smoothing using loan loss provisions among European banks. Design/methodology/approach Regression methodology is used to determine...

... provision accounts as a technique for income smoothing, capital management, signaling and pro-cyclicality. The paper also examines the influence of bank specific variables on provision accounts (size, beginning loan loss allowance, non-performing loan, total loans and leverage). Using LLP as a technique...

...Chi‐Yih Yang; Boon Leing Tan; Xiaoming Ding Purpose The purpose of this paper is to examine empirically whether corporate governance mechanisms have an effect on income‐smoothing behavior in the People's Republic of China. Design/methodology/approach The sample comprises 1,358 companies listed...