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Keywords: Loan-loss provisions
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Journal Articles
IFRS 9, earnings management and capital management by European banks
Available to Purchase
Journal of Financial Reporting and Accounting (2025) 23 (5): 1990–2006.
Published: 05 June 2023
...Mohammadmahdi Norouzpour; Egor Nikulin; Jeff Downing Purpose The purpose of this paper is to compare earnings management (EM) and capital management (CM) by European banks before and after the adoption of IFRS 9. After IFRS 9, banks have more discretion in recognizing loan-loss provisions than...
