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

 url = {{}},

 year = {{2020}},

 month = {{6}},

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

 note = {{Accessed on 2024/09/20}}}