Journal article
Loan loss provisions and income smoothing in banks: the role of trade openness and IFRS in BRICS
Abstract
Purpose This paper empirically investigates whether trade openness (TO) in Brazil, Russia, India, China and South Africa (BRICS) countries affects how banks might employ loan loss provisions (LLPs) to smooth out their earnings and how adopting the International Financial Reporting Standards (IFRS) can mitigate it. Design/methodology/approach The analysis includes 78 commercial banks from five BRICS nations and spans 2014 through 2020. To test …
Authors
Biswas S; Bhattacharya SN; Jin JY; Bhattacharya M; Sadarangani PH
Journal
China Accounting and Finance Review, Vol. 26, No. 1, pp. 76–101
Publisher
Emerald
Publication Date
March 5, 2024
DOI
10.1108/cafr-03-2023-0037
ISSN
1029-807X