National supervision and income smoothing in banks' annual reports / Costanza Di Fabio.
2021
HG1725
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Details
Title
National supervision and income smoothing in banks' annual reports / Costanza Di Fabio.
Author
Di Fabio, Costanza, author.
ISBN
9783030740115 (electronic bk.)
3030740110 (electronic bk.)
9783030740108
3030740102
3030740110 (electronic bk.)
9783030740108
3030740102
Published
Cham : Springer, [2021]
Copyright
©2021
Language
English
Description
1 online resource (100 pages)
Other Standard Identifiers
10.1007/978-3-030-74011-5 doi
Call Number
HG1725
Dewey Decimal Classification
332.1
Summary
This book deals with the debated relationship between the characteristics of national supervision and manipulative practices in banks annual reports, with a specific focus on income smoothing. The issue is quite challenging as, since the 2008 financial crisis, governmental bodies and regulators have stressed the crucial role of supervision for bank transparency purposes, but the effect of supervision on accounting manipulation is still discussed. Focusing on European banks, the book investigates whether the characteristics of national supervision affect bank propensity to smooth income, also considering the potential role of bank business models. By exploring a broad range of national supervisions characteristics, the book presents a comprehensive view on the influence of country-level institutional settings on a form of earnings management widely used across the banking industry.
Bibliography, etc. Note
Includes bibliographical references.
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Access limited to authorized users.
Source of Description
Description based on print version record.
Series
SpringerBriefs in accounting.
Available in Other Form
National Supervision and Income Smoothing in Banks' Annual Reports.
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Table of Contents
Chapter 1. INTRODUCTION
Chapter 2. AFTER THE CRISIS: NEW APPROACHES IN ACCOUNTING STANDARDS APPLIED BY BANKS AND THE NEW FRAMEWORK FOR BANKING SUPERVISION
Chapter 3. FINANCIAL SUPERVISION AND BANK ACCOUNTING NUMBERS: STATE OF THE ART
Chapter 4. SUPERVISORY CHARACTERISTICS AND INCOME SMOOTHING: THE CASE OF EUROPEAN BANKS
Chapter 5. EXPLORING THE ROLE OF BUSINESS MODELS
Chapter 6. CONCLUSIONS.
Chapter 2. AFTER THE CRISIS: NEW APPROACHES IN ACCOUNTING STANDARDS APPLIED BY BANKS AND THE NEW FRAMEWORK FOR BANKING SUPERVISION
Chapter 3. FINANCIAL SUPERVISION AND BANK ACCOUNTING NUMBERS: STATE OF THE ART
Chapter 4. SUPERVISORY CHARACTERISTICS AND INCOME SMOOTHING: THE CASE OF EUROPEAN BANKS
Chapter 5. EXPLORING THE ROLE OF BUSINESS MODELS
Chapter 6. CONCLUSIONS.