Peterson K Ozili

Central Bank of Nigeria

Plot 33, Abubakar Tafawa Balewa Way

Central Business District, Cadastral Zone

Abuja

Nigeria

Central Bank of Nigeria

Economist

Abuja

Abuja, 09

Nigeria

  • Central Bank of Nigeria

  • Central Bank of Nigeria

SCHOLARLY PAPERS

56

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68

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42

Scholarly Papers (56)

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1.

Spillover of COVID-19: Impact on the Global Economy

Number of pages: 27 Posted: 30 Mar 2020 Last Revised: 24 Apr 2020
Peterson K Ozili and Thankom Arun
Central Bank of Nigeria and University of Essex - Essex Business School
Downloads 7,481 (840)
Citation 16

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Covid-19, Coronavirus, SARS-CoV-2, outbreak, social distancing, pandemic, financial crisis, global recession, public health, spillovers, monetary policy, fiscal policy, liquidity provision, Central banks.

2.

Forensic Accounting and Fraud: A Review of Literature and Policy Implications.

International Journal of Accounting and Economics Studies, 3(1), 63-68
Number of pages: 19 Posted: 09 Jul 2015 Last Revised: 03 Mar 2017
Peterson K Ozili
Central Bank of Nigeria
Downloads 2,080 (7,532)
Citation 3

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Forensic Accounting, Fraud, Forensic Education, Fraud Triangle, Fraud Investigation, Fraud Detection, Corporate Fraud, Forensic Science, Forensic Accounting, Ethics, Regulation,

3.

COVID-19 Pandemic and Economic Crisis: The Nigerian Experience and Structural Causes

Number of pages: 19 Posted: 03 Apr 2020 Last Revised: 08 Apr 2020
Peterson K Ozili
Central Bank of Nigeria
Downloads 954 (25,647)
Citation 1

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Nigeria, COVID-19, Coronavirus, SARS-CoV-2, outbreak, pandemic, financial crisis, global recession, public health, spillovers, monetary policy, fiscal policy, liquidity provision, central bank

4.

COVID-19 in Africa: Socioeconomic Impact, Policy Response and Opportunities

International Journal of Sociology and Social Policy, 2020
Number of pages: 34 Posted: 14 Apr 2020 Last Revised: 01 Jun 2020
Peterson K Ozili
Central Bank of Nigeria
Downloads 584 (50,147)
Citation 1

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Africa, COVID-19, Coronavirus, SARS-CoV-2, outbreak, pandemic, social policy, economic crisis, financial crisis, global recession, public health, spillovers, monetary policy, fiscal policy, liquidity provision, Central banks, socioeconomic impact

5.

Bank Loan Loss Provisions Research: A Review

Borsa Istanbul Review, 17(3), 144-163
Number of pages: 20 Posted: 25 Jan 2017 Last Revised: 13 Sep 2017
Peterson K Ozili and Erick Rading Outa
Central Bank of Nigeria and Independent
Downloads 448 (69,308)
Citation 5

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banks; dynamic provisioning; business cycles; loan loss provisions; income smoothing; procyclicality; capital management; signalling; accounting discretion; islamic banking; financial crisis; Europe; Africa; US; Asia; Australia; financial institutions; risk management

6.

Impact of Digital Finance on Financial Inclusion and Stability

Borsa Instanbul Review 18(4), 329-340.
Number of pages: 28 Posted: 02 Mar 2018 Last Revised: 02 Mar 2019
Peterson K Ozili
Central Bank of Nigeria
Downloads 359 (90,455)
Citation 12

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Financial Inclusion, Fintech, Digital Finance, Financial Stability, Financial Risk, Financial Institutions, Banks

7.

Loan Loss Provisioning, Income Smoothing, Signaling, Capital Management and Procyclicality: Does IFRS Matter? Empirical Evidence from Nigeria

Mediterranean Journal of Social Sciences, 6 (2): 224-232
Number of pages: 18 Posted: 30 Dec 2014 Last Revised: 29 Jul 2015
Peterson K Ozili
Central Bank of Nigeria
Downloads 354 (91,368)
Citation 8

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Loan loss provision, Earnings Management, Signaling, Bank Capital, Procyclicality, IFRS

8.

Non-Performing Loans and Financial Development: New Evidence

The Journal of Risk Finance (2019)
Number of pages: 34 Posted: 05 Jan 2017 Last Revised: 02 Mar 2019
Peterson K Ozili
Central Bank of Nigeria
Downloads 328 (99,509)
Citation 3

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Non-performing loans; credit risk; financial development; banking crisis; foreign banks; financial intermediation; banking sector development; efficiency; liquidity; asset quality; bank concentration, banking stability; Sub-saharan Africa; MENA; Europe; Asia-Pacific; Latin America

9.

How Bank Managers Anticipate Non-Performing Loans. Evidence from Europe, US, Asia and Africa

Applied Finance and Accounting 1 (2), 73-80
Number of pages: 9 Posted: 17 Apr 2015 Last Revised: 27 Oct 2016
Peterson K Ozili
Central Bank of Nigeria
Downloads 249 (133,451)

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Non-performing Loans, Credit risk, Macroeconomic determinants, bank specific determinants, banking

10.

Determinants of Bank Profitability and Basel Capital Regulation: Empirical Evidence from Nigeria

Research Journal of Finance and Accounting, 6 (2), 124-131
Number of pages: 14 Posted: 04 Jan 2015 Last Revised: 27 Oct 2016
Peterson K Ozili
Central Bank of Nigeria
Downloads 228 (145,446)
Citation 5

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Bank Profitability, Performance, Basel, Return on Asset, Net Interest Margin, Bank Regulation

11.

Banking Stability Determinants in Africa

International Journal of Managerial Finance, Vol. 14, 2018
Number of pages: 27 Posted: 26 Feb 2018
Peterson K Ozili
Central Bank of Nigeria
Downloads 209 (158,716)
Citation 1

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Financial Structure; Banking stability; Institutional Quality, Financial Institutions, Bank Performance

12.

Financial Inclusion and Fintech during COVID-19 Crisis: Policy Solutions

Number of pages: 9 Posted: 26 Apr 2020 Last Revised: 05 May 2020
Peterson K Ozili
Central Bank of Nigeria
Downloads 192 (174,160)

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digital finance, Fintech, financial inclusion, access to finance, regulation, financial services, COVID-19, Coronavirus, SARS-CoV-2, lockdown, social distancing, pandemic, recession, financial crisis, policy

13.

Theories of Financial Inclusion

Number of pages: 23 Posted: 26 Feb 2020 Last Revised: 02 Jun 2020
Peterson K Ozili
Central Bank of Nigeria
Downloads 179 (182,952)
Citation 1

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financial inclusion, theory, financial institutions, financial access, access to finance, dissatisfaction theory, vulnerable group, systems theory, community echelon, public service, special agent, financial literacy, collaborative intervention, intervention fund, households

14.

Fraud Detection, Conservatism and Political Economy of Whistle-Blowing

Academic Journal of Interdisciplinary Studies 5 (3), 17-24
Number of pages: 22 Posted: 10 Nov 2016
Peterson K Ozili
Central Bank of Nigeria
Downloads 177 (183,840)

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Forensic Accounting, Fraud Detection, Whistle Blowing, Politics, Conservatism, Ownership Control, Political Economy, Fraud

15.

Advances and Issues in Fraud Research: A Commentary

Journal of Financial Crime, Vol 27, No. 1. (2020)
Number of pages: 15 Posted: 07 Mar 2018 Last Revised: 22 Jan 2020
Peterson K Ozili
Central Bank of Nigeria
Downloads 152 (209,322)
Citation 1

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Fraud; Forensic Accounting; Fraud Detection; Financial Reporting; Data Mining; Forensic; Accounting Education; Banking

16.

Earnings Quality and IFRS Research in Africa: Recent Evidence, Issues and Future Direction

Research Journal of Finance and Accounting, Vol 7, No, 16, pp. 84-94, 2016
Number of pages: 26 Posted: 02 Sep 2016 Last Revised: 04 Sep 2016
Peterson K Ozili
Central Bank of Nigeria
Downloads 128 (240,070)

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Earnings Quality, Standard Setting, Earnings Management, IFRS Adoption, Accounting Quality, Disclosure Regulation

17.

Microfinance Models: Lessons Learned

Nigerian Microfinance Newsletter, 24th edition, 2018
Number of pages: 5 Posted: 27 Dec 2018
Peterson K Ozili
Central Bank of Nigeria
Downloads 111 (266,429)

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Microfinance; Nigeria, Development, Financial Inclusion; Poverty

18.

Blockchain Finance: Questions Regulators Ask

International Finance Review (2019)
Number of pages: 8 Posted: 23 Sep 2018 Last Revised: 07 May 2019
Peterson K Ozili
Central Bank of Nigeria
Downloads 111 (266,429)
Citation 1

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Bitcoin; Blockchain Finance, Fintech, Financial stability, Financial intermediation; Financial institutions; Banking regulation, Financial Regulation, Blockchain

19.

Bank Earnings Smoothing, Audit Quality and Procyclicality in Africa: The Case of Loan Loss Provisions

Review of Accounting and Finance, Vol. 16, No. 2, 2017
Number of pages: 29 Posted: 28 Mar 2017
Peterson K Ozili
Central Bank of Nigeria
Downloads 99 (288,265)

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Loan Loss Provisions, Earnings Management, Dynamic Provisioning, Income Smoothing, Audit Quality, Procyclicality, Africa, Banks, Economic Cycles

20.

Non-Performing Loans in European Systemic and Non-Systemic Banks

Journal of Financial Economic Policy, 2019
Number of pages: 19 Posted: 06 Jun 2019 Last Revised: 21 Jul 2019
Peterson K Ozili
Central Bank of Nigeria
Downloads 76 (339,239)

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credit risk, non-performing loans, systemic banks, systemic risk, impaired loans, asset quality; European banks, Europe, bank profitability.

21.

Bank Loan Loss Provisions, Risk-Taking and Bank Intangibles

Afro-Asian Journal of Finance and Accounting, 9(1): 21-39
Number of pages: 34 Posted: 31 Jan 2018 Last Revised: 28 May 2019
Peterson K Ozili
Central Bank of Nigeria
Downloads 74 (344,497)
Citation 1

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Banks, Income Smoothing, Financial Institutions, Financial Reporting, Intangible Assets, Loan Loss Provisions, Signalling, Bank Valuation, Bank Risk-Taking, Africa

22.

Accounting and Financial Reporting during a Pandemic

Number of pages: 8 Posted: 29 May 2020 Last Revised: 29 Jun 2020
Peterson K Ozili
Central Bank of Nigeria
Downloads 73 (349,780)

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coronavirus, COVID-19, accounting, earnings management, financial reporting, earnings quality, reported earnings, bailout, accounting techniques, loss avoidance, fair value accounting, stimulus package, big-bath accounting, income smoothing.

23.

Forensic Accounting Theory

Finance, Insurance and Risk Management Theory and Practices, Vol. 1, Emerald, 2020
Number of pages: 16 Posted: 25 Feb 2020
Peterson K Ozili
Central Bank of Nigeria
Downloads 71 (352,471)

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fraud, forensic accounting, financial reporting, fraud detection, forensic accounting theory, accounting, financial accounting, forensic science, accounting education, forensic accountant.

24.

Impact of IAS 39 reclassification on income smoothing by European banks

Journal of Financial Reporting and Accounting, Forthcoming
Number of pages: 19 Posted: 04 Mar 2019 Last Revised: 20 Nov 2019
Peterson K Ozili
Central Bank of Nigeria
Downloads 71 (352,471)

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Earnings Management; Income Smoothing; Loan loss provisions, IFRS, IAS 39; Financial Crises, disclosure regulation, banks, European banks, real earnings management,

25.

Financial Inclusion Research Around the World: A Review

Forum for Social Economics, 2020
Number of pages: 24 Posted: 31 Jan 2020
Peterson K Ozili
Central Bank of Nigeria
Downloads 60 (384,603)
Citation 9

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Financial Inclusion, Financial Technology, Digital Finance, Poverty Reduction, Financial Stability, Financial Institutions, Economic Cycle, Systemic Risk, Controversy, Fintech

26.

Bank Profitability and Capital Regulation: Evidence from Listed and Non-Listed Banks in Africa

Journal of African Business, Vol. 18, No.2, pp.143-168 (2017)
Number of pages: 35 Posted: 06 Jan 2017 Last Revised: 13 Mar 2017
Peterson K Ozili
Central Bank of Nigeria
Downloads 53 (407,773)
Citation 3

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Bank profitability, Africa, Listed Banks, Panel Regression, Capital Regulation, GMM dynamic panel, Bank regulation, Captial Markets

27.

Bank Loan Loss Provisions, Investor Protection and the Macroeconomy

International Journal of Emerging Markets (2018)
Number of pages: 33 Posted: 24 Jul 2017 Last Revised: 02 Mar 2019
Peterson K Ozili
Central Bank of Nigeria
Downloads 52 (411,292)
Citation 2

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Loan Loss Provisions, Africa, Income Smoothing, Procyclicality, Economic Cycle, Investor Protection, Banks, Macroeconomy, Credit Risk, Financial Development

28.

Tax Evasion and Financial Instability

Journal of Financial Crime, Forthcoming
Number of pages: 11 Posted: 14 Aug 2018 Last Revised: 22 Jan 2020
Peterson K Ozili
Central Bank of Nigeria
Downloads 47 (429,413)

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Tax, Tax evasion, financial stability, financial crisis, tax avoidance

29.

Financial Inclusion: A Strong Critique

Number of pages: 16 Posted: 21 May 2020 Last Revised: 18 Jun 2020
Peterson K Ozili
Central Bank of Nigeria
Downloads 45 (437,062)

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financial inclusion, criticism, poverty, digital money, digital finance, financial literacy, blockchain, fintech, formal accounts, inequality, decision making, financial education, finance

30.

100 Quotes from the Global Financial Crisis: Lessons for the Future

Number of pages: 13 Posted: 31 Dec 2019 Last Revised: 21 Jan 2020
Peterson K Ozili
Central Bank of Nigeria
Downloads 43 (445,066)
Citation 2

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systemic risk, financial crisis, bank failure, too big to fail, government bailouts, central banks, banks, banking and finance, recessions, global financial crisis, 100 quotes

31.

Ownership Concentration and Bank Profitability

Future Business Journal, Volume 3, Issue 2, Pages 159-171, Forthcoming
Number of pages: 13 Posted: 01 Aug 2017
Peterson K Ozili and Olayinka Uadiale
Central Bank of Nigeria and University of Essex
Downloads 41 (453,189)
Citation 1

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Corporate Governance; Ownership Structure; Agency Theory; Profitability; Firm Performance; Banks; Return on Asset; Return on Equity

32.

Paying Bank Risk Professionals to Lie about Bank Loan Loss Provisioning Process

The International Journal of Business and Management. Vol 4, No. 11, 58-63
Number of pages: 15 Posted: 03 Dec 2016 Last Revised: 02 Mar 2019
Peterson K Ozili
Central Bank of Nigeria
Downloads 36 (474,762)

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Provisions Games; Loan Loss Provisions; Bank Professionals; Credit Risk; Banks; Ethics; Business Ethics

33.

Discretionary Provisioning Practices Among Western European Banks

Journal of Financial Economic Policy, 9(1), 109-118.
Number of pages: 12 Posted: 25 Aug 2017
Peterson K Ozili
Central Bank of Nigeria
Downloads 35 (479,310)

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Managerial Discretion, Income smoothing, Bank regulation, Loan loss provisions, Western Europe, Procyclicality

34.

Effect of Climate Change on Financial Institutions and the Financial System

Finance, Insurance and Risk Management Theory and Practices, January 2020
Number of pages: 6 Posted: 09 Apr 2020
Peterson K Ozili
Central Bank of Nigeria
Downloads 32 (493,547)

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Climate Change, Financial Institutions, Banks, Financial System, Financial Sector

35.

Determinants of Banking Stability in Nigeria

CBN Bullion, Vol 43, No 2., 2019
Number of pages: 14 Posted: 10 Jun 2019 Last Revised: 20 Aug 2019
Peterson K Ozili
Central Bank of Nigeria
Downloads 32 (498,450)

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Bank Stability, Bank Performance, Bank behavior, financial stability, Nigeria, Bank Regulation

36.

Bank Earnings Management Using Commission and Fee Income: The Role of Investor Protection and Economic Fluctuation

Journal of Applied Accounting Research (2019)
Number of pages: 22 Posted: 12 Nov 2018 Last Revised: 02 May 2019
Peterson K Ozili and Erick R Outa
Central Bank of Nigeria and Charles Darwin University
Downloads 26 (525,512)

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Earnings Management; Commission and Fee Income; Non-interest Income; Real Earnings Management; Income Smoothing; Economic Condition; Investor Protection; Banks

37.

Earnings Management in Interconnected Networks: A Perspective

Journal of Economic and Administrative Sciences Vol. 33 No. 2
Number of pages: 21 Posted: 20 Sep 2017
Peterson K Ozili
Central Bank of Nigeria
Downloads 26 (525,512)
Citation 2

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Financial Network, Earnings Management, Income Smoothing, Systemic Risk, Contagion, Network Fragility, Regulation, Reputation, Accounting Quality, Financial Institutions

38.

Financial Inclusion, At What Cost? : Quantification of Economic Viability of A Supply Side Roll Out

Number of pages: 42 Posted: 30 Mar 2020
Sheri M. Markose, Thankom Arun and Peterson K Ozili
University of Essex - Department of Economics, University of Essex - Essex Business School and Central Bank of Nigeria
Downloads 25 (531,382)

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Financial Inclusion, Economic Viability, Account Ineffectiveness, Direct Benefit Transfer, Fixed Effects Panel Regression

39.

Bank Income Smoothing in South Africa: Role of Ownership, IFRS and Economic Fluctuation

International Journal of Emerging Markets, 13(5), 1372-1394.
Number of pages: 28 Posted: 16 Sep 2018 Last Revised: 02 Mar 2019
Peterson K Ozili and Erick Outa
Central Bank of Nigeria and Independent
Downloads 25 (531,382)
Citation 3

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Loan Loss Provisions, Income Smoothing, Ownership, Economic Cycle, Earnings Management, Capital Management, IFRS

40.

Social Inclusion and Financial Inclusion: International Evidence

International Journal of Development Issues, 2020
Number of pages: 23 Posted: 26 Feb 2020
Peterson K Ozili
Central Bank of Nigeria
Downloads 23 (543,515)
Citation 2

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financial inclusion, social inclusion, sustainability, access to finance, account ownership

41.

Bank Earnings Smoothing During Mandatory IFRS Adoption in Nigeria

African Journal of Economic and Management Studies 10(1): 32-47
Number of pages: 22 Posted: 11 Sep 2018 Last Revised: 04 Mar 2019
Peterson K Ozili and Erick Rading Outa
Central Bank of Nigeria and Independent
Downloads 23 (543,515)
Citation 2

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Loan Loss Provisions, Discretionary Accruals, Income Smoothing, Earnings Management, Nigeria, Banks, IFRS

42.

Corporate Governance and Stock Market Liquidity

Number of pages: 32 Posted: 09 Dec 2019
Erick Rading Outa, Nelson Waweru and Peterson K Ozili
Independent, York University - School of Administrative Studies and Central Bank of Nigeria
Downloads 22 (549,726)

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Corporate Governance, Corporate Governance Practices, Security Market Regulation, Stock Market Liquidity, Kenya

43.

Bank Income Smoothing, Institutions and Corruption

Research in International Business and Finance, Forthcoming
Number of pages: 28 Posted: 14 Mar 2019
Peterson K Ozili
Central Bank of Nigeria
Downloads 21 (555,968)

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Loan Loss Provisions, Earnings Management, Investor Protection, Corruption, Income Smoothing, Banks, Profitability

44.

Financial Inclusion in Nigeria: Determinants, Challenges and Achievements

Number of pages: 15 Posted: 14 Apr 2020
Peterson K Ozili
Central Bank of Nigeria
Downloads 18 (574,948)

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Financial Inclusion, Access to Finance, Financial Exclusion, Development, Economic Growth, Poverty Reduction, Nigeria, Digital Finance, Cashless Policy, Financial Education, Financial Literacy, Africa, Robo Advisor, Regulatory Sandbox, Regtech.

45.

Credit Smoothing and Determinants of Loan Loss Reserves: Evidence from Europe, US, Asia and Africa

Journal of Business, Economics and Finance, 4 (2), 302-315
Number of pages: 14 Posted: 30 Mar 2015 Last Revised: 15 Jul 2017
Peterson K Ozili
Central Bank of Nigeria
Downloads 18 (574,948)

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Credit Risk, Monetary Policy, Loan Loss Reserves, Credit Smoothing, Accounting, Signaling, Bank supervision

46.

Bank Loan Loss Provisioning During Election Years: Cross-Country Evidence

International Journal of Managerial Finance, Forthcoming
Number of pages: 23 Posted: 29 Oct 2019 Last Revised: 07 Jan 2020
Peterson K Ozili
Central Bank of Nigeria
Downloads 15 (594,149)

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Loan loss provisions, income smoothing; capital management; Europe; election; banks, nonperforming loans; bank profitability; credit risk; institutional factors; financial crisis;

47.

Basel III in Africa: Making It Work

African Journal of Economic and Management Studies, Forthcoming
Number of pages: 8 Posted: 14 Jun 2019
Peterson K Ozili
Central Bank of Nigeria
Downloads 14 (600,885)

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Basel III, Bank business models, Bank performance, Financial stability, Capital regulation, Bank regulation, Africa

48.

Optimal Financial Inclusion

International Finance Review, 21, pp. 1-18, Forthcoming
Number of pages: 18 Posted: 02 Apr 2020
Peterson K Ozili
Central Bank of Nigeria
Downloads 13 (607,551)

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Financial inclusion, Optimal financial inclusion, Demand-side and supply-side financial inclusion, Basic financial services, Access to finance, Excluded population.

49.

Financial Stability: Does Social Activism Matter?

Journal of Financial Regulation and Compliance, 2019
Number of pages: 31 Posted: 11 Jan 2019
Peterson K Ozili
Central Bank of Nigeria
Downloads 12 (614,517)
Citation 2

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financial stability; financial institutions; gender equality; environmental sustainability; social activism; advocacy

50.

Financial Inclusion and Business Cycles

Number of pages: 25 Posted: 22 May 2020
Peterson K Ozili
Central Bank of Nigeria
Downloads 9 (635,054)

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financial inclusion, pro-cyclicality, business cycle, financial crisis, access to finance, economic cycles, GDP, formal account ownership, borrowing, savings

51.

Bank Loan Loss Provisioning During Election Years in Nigeria

The CBN Bullion Research Paper Series, 2019
Number of pages: 11 Posted: 05 Nov 2019
Peterson K Ozili
Central Bank of Nigeria
Downloads 8 (642,070)

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loan loss provisions; income smoothing; election; Nigeria, banks, financial reporting, credit risk; corruption;

52.

Does Competence of Central Bank Governors Influence Financial Stability?

Number of pages: 27 Posted: 19 Jun 2020
Peterson K Ozili
Central Bank of Nigeria
Downloads 5 (663,260)

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Financial stability, central bank governor, financial system, banking stability, competence, education, gender, financial institutions, economics, financial crisis, loan loss provisions, nonperforming loans, regulatory capital, inflation rate, real interest rate, GDP growth rate.

53.

Loan Loss Provisioning of US Banks: Economic Policy Uncertainty and Discretionary Behavior

Number of pages: 25 Posted: 19 Jun 2020
Gamze Ozturk Danisman, Ender Demir and Peterson K Ozili
Kadir Has University, Istanbul Medeniyet University and Central Bank of Nigeria
Downloads 5 (663,260)

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Loan Loss Provisions, Economic Policy Uncertainty, Procyclicality, Income Smoothing, Capital Management

54.

Contesting Digital Finance for the Poor

Number of pages: 20 Posted: 21 May 2020 Last Revised: 15 Jun 2020
Peterson K Ozili
Central Bank of Nigeria
Downloads 5 (663,260)

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Digital Finance, Microfinance, Financial Inclusion, Financial Development, Financial Innovation, Poor People, Financial Technology, Blockchain, Fintech, Regtech, Sandbox, Access to Finance, Financial Services

55.

IFRS Convergence and Revisions: Value Relevance of Accounting Information from East Africa

Journal of Accounting in Emerging Economies, 7 (3), pp. 352-368, 2017
Posted: 18 Jun 2018 Last Revised: 09 Sep 2018
Erick Rading Outa, Peterson K Ozili and Paul Eisenberg
Independent, Central Bank of Nigeria and University of Derby

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East Africa, Accounting Information, Value Relevance, Converged/Revised IFRS, IFRS/IAS, Ohlson Model

56.

The Impact of Corporate Governance Code on Earnings Management in Listed Non-Financial Firms: Evidence From Kenya

Journal of Accounting in Emerging Economies, 7(4), pp. 428-444, 2017
Posted: 18 Jun 2018 Last Revised: 09 Sep 2018
Erick Rading Outa, Paul Eisenberg and Peterson K Ozili
Independent, University of Derby and Central Bank of Nigeria

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Discretionary Accruals, Corporate Governance, Kenya, Earnings Management