Search - Archive ouverte HAL Access content directly

Filter your results

6 Results

Loan Loss Provisions and Earnings Management under IFRS 9: An International Evidence

Daniel Taylor , François Aubert
44th Annual European Accounting Association (EAA) Congress, May 2022, Bergen, Norway
Conference papers hal-03679726v1

Loan Loss Provisions and Earnings Management under IFRS 9: An International Evidence

Daniel Taylor , François Aubert
1st Annual Conference of Academy of Sustainable Finance, Accounting, Accountability & Governance (ASFAAG), Dec 2021, Online, United Kingdom
Conference papers hal-03679725v1

Loan Loss Provisions and Earnings Management under IFRS 9: An International Evidence

Daniel Taylor , François Aubert
43rd Congress of Francophone Accounting Association (AFC), May 2022, Bordeaux, France
Conference papers hal-03679729v1

Did diversified and less risky banks perform better amid the pandemic?

Daniel Taylor
Economics Letters, 2022, 211, pp.110251. ⟨10.1016/j.econlet.2021.110251⟩
Journal articles hal-03526212v1

Covid-19 pandemic, a catalyst for aggressive earnings management by banks?

Daniel Taylor , Isaac Selasi Awuye , Eunice Yaa Cudjoe
Journal of Accounting and Public Policy, 2022, pp.107032. ⟨10.1016/j.jaccpubpol.2022.107032⟩
Journal articles hal-03823475v1

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
Journal of Accounting and Taxation, 2022
Journal articles hal-03698442v1