@misc{misc, title  = {{Financial Statement Comparability, Earnings Smoothing and Loan-Loss Provisioning in Banking}},

 year = {{2020}},

 month = {{1}},

 author = {{Habib A and Hasan MM and Mollah S and Molyneux P}},

 doi = {{10.2139/ssrn.3622974}},

 note = {{Accessed on 2026/08/25}}}