What is it about?
We find evidence to suggest that bank activity mix and funding sources explain the quality of banks earnings
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Why is it important?
To the extent that the level of loan and the net charge-off of loans are used by the bank managers to manipulate the earnings, supervisory authorities in Africa must increase their reporting requirements for banks. Banks should be made to adopt international financial reporting standards. These measures will prevent the Lehman Brothers- induced type of banking crisis in Africa.
Perspectives
It is very important to realize that some banks in Africa diversify their revenue sources and employ different funding strategy to manage their earnings
Dr Mohammed Amidu
University ofGhana Business School
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This page is a summary of: Earnings management, funding and diversification strategies of banks in Africa, Accounting Research Journal, September 2015, Emerald,
DOI: 10.1108/arj-07-2013-0045.
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