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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
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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
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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
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Did diversified and less risky banks perform better amid the pandemic?
Daniel Taylor
Journal articles
hal-03526212v1
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Covid-19 pandemic, a catalyst for aggressive earnings management by banks?
Daniel Taylor
,
Isaac Selasi Awuye
,
Eunice Yaa Cudjoe
Journal articles
hal-03823475v1
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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
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