Tag: Audit Disclosure

IFRS 9 Adoption and Loan Loss Provisioning in Listed Nigerian Banks: The Moderating Role of Bank Capitalization

Ibahim Hussaini*, Hamidu Isa Babi & Musa Lefagana *Department of Accounting, Yobe State University Damaturu, Yobe State DOI: 10.5281/zenodo.17849472 This study investigates the effect of IFRS 9 adoption on loan loss provisioning among listed Deposit Money Banks (DMBs) in Nigeria, Read More …