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- W2980038797 abstract "text Using a single stage regression that models the non-discretionary part of loan loss provisions, we establish whether Ethiopian banks use loan loss provisions to smooth their income in a country with no foreign banks and high dominance of state ownership. Existing literature suggests that banks use loan loss provisions as a tool for income smoothing. Results support bank income smoothing via loan loss provisions and need of external fund have significant positive influence on loan loss provisioning towards income smoothing practice of Ethiopian banks in anticipation to attract external funds. Keywords: Banks, Ethiopia, IFRS, Income Smoothing, Loan Loss Provisions. DOI : 10.7176/EJBM/11-16-06 Publication date :June 30 th 2019" @default.
- W2980038797 created "2019-10-18" @default.
- W2980038797 creator A5081998905 @default.
- W2980038797 date "2019-06-01" @default.
- W2980038797 modified "2023-10-04" @default.
- W2980038797 title "Income Smoothing Via Loan Loss Provisions and IFRS Implication: Evidence from Ethiopian Banks" @default.
- W2980038797 doi "https://doi.org/10.7176/ejbm/11-16-06" @default.
- W2980038797 hasPublicationYear "2019" @default.
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