Banks earnings management through loan loss provisions before and after IFRS9

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Authors

Oussama Nheri

Publication Details

Journal: International Journal of Managerial and Financial Accounting
Published: 2025-10-21
DOI: https://doi.org/10.1504/ijmfa.2027.10074242
Primary Topic: Banking stability, regulation, efficiency
Type: article
Field-Weighted Citation Impact: 0.00

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article

Banks earnings management through loan loss provisions before and after IFRS9

Oussama Nheri

Oct 21, 2025

International Journal of Managerial and Financial Accounting

Banking stability, regulation, efficiency

article

Banks earnings management through loan loss provisions before and after IFRS9

Oussama Nheri

October 21, 2025article en

Abstract

International Journal of Managerial and Financial AccountingVol. 1(1)

Openalex Percentile: Top 62%

Banking stability, regulation, efficiency

DOI Source OpenAlex

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Banks earnings management through loan loss provisions before and after IFRS9 — Oussama Nheri · International Journal of Managerial and Financial Accounting (2025) | TGRS Research Map | TGRS