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R., Fagbemi, T. O. & Anusiem, U. F. (2013). Income smoothening in Nigeria: A study of listed banks. Journal of Finance and Accounting, 3(4), 26 – 33 Acknowledgement We sincerely recognize and acknowledge in appreciation the financial support provided for this research by Tertiary Education Trust Fund (TETFund) under the Institution Based Research (IBR) grant number: TEFT/DR&D/UNI/MUBI/RG/2023/VOL.1. with profound gratitude, we appreciate the Directorate of Research and Innovation of our prestigious institution, Adamawa State University.