Nnadi, Matthias; Keskudee, Atis; Amaewhule, Wey
(Emerald, 2023-04-18)
Purpose
This paper examines the impact of International Financial Reporting Standards (IFRS) 9 on earnings management (EM) using data from 2011 to 2019 of 100 commercial banks in Europe.
Design/methodology/approach
Using ...