2021
DOI: 10.2478/jcbtp-2021-0009
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The Impact of Earnings variability and Regulatory Measures on Income Smoothing: Evidence from Panel Regression

Abstract: This study investigates the impact of variability in earnings, stringent regulatory measures and the trend of extending loans while keeping in view deposit ratio on income smoothening practices for a sample of 20 commercial banks listed on the Pakistan Stock Exchange (PSX) from the year 2010 to 2017. The likelihood of smoothing activities is measured through its widely used proxy, i.e. loan loss provisions (LLPs). Moreover, earnings before tax and provisions (EBTP) and loan to deposit ratio (LD) have been inco… Show more

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