Publication Details
Abstract
In this artical, the sustainability and profitability of commercial banks will be assessed against the backdrop of their importance in ensuring the integrity of international economic structures. Due to their indispensable role in achieving global economic growth, financial institutions might sometimes resort to the use of advanced accounting skills to prepare financial statements that tend to exaggerate their financial results. This practice is intended to provide a distorted view of the actual financial standing of the institutions concerned and cause investors to lose sight of their investment goals. In this paper, the use of financial manipulation by financial institutions in relation to their capital adequacy ratio, provision for loan losses, and non-performing loans ratio will be studied to find out how such financial manipulation distorts financial standing and reduces shareholders' value.