@article{1436727,
      author = {Di Fabio, Costanza,},
      url = {http://library.usi.edu/record/1436727},
      title = {National supervision and income smoothing in banks' annual  reports /},
      abstract = {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.},
      doi = {https://doi.org/10.1007/978-3-030-74011-5},
      recid = {1436727},
      pages = {1 online resource (100 pages)},
}