IFRS-9 adoption and income smoothing nexus: A comparison of the post-adoption effects between European and Sub-Saharan African Banks - Archive ouverte HAL Accéder directement au contenu
Article Dans Une Revue Journal of Accounting and Taxation Année : 2022

IFRS-9 adoption and income smoothing nexus: A comparison of the post-adoption effects between European and Sub-Saharan African Banks

Daniel Taylor
François Aubert
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hal-03698442 , version 1 (18-06-2022)

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  • HAL Id : hal-03698442 , version 1

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Daniel Taylor, François Aubert. IFRS-9 adoption and income smoothing nexus: A comparison of the post-adoption effects between European and Sub-Saharan African Banks. Journal of Accounting and Taxation, 2022. ⟨hal-03698442⟩
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