@misc{misc, title = {{Financial Statement Comparability, Earnings Smoothing and Loan-Loss Provisioning in Banking}}, url = {{}}, year = {{2020}}, month = {{1}}, author = {{Habib A and Hasan MM and Mollah S and Molyneux P}}, doi = {{10.2139/ssrn.3622974}}, note = {{Accessed on 2025/05/28}}}