001436727 000__ 03337cam\a2200565\i\4500
001436727 001__ 1436727
001436727 003__ OCoLC
001436727 005__ 20230309004110.0
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001436727 007__ cr\cn\nnnunnun
001436727 008__ 210522s2021\\\\sz\\\\\\ob\\\\000\0\eng\d
001436727 019__ $$a1252699929$$a1284942055
001436727 020__ $$a9783030740115$$q(electronic bk.)
001436727 020__ $$a3030740110$$q(electronic bk.)
001436727 020__ $$z9783030740108
001436727 020__ $$z3030740102
001436727 0247_ $$a10.1007/978-3-030-74011-5$$2doi
001436727 035__ $$aSP(OCoLC)1252424739
001436727 040__ $$aEBLCP$$beng$$erda$$epn$$cEBLCP$$dGW5XE$$dYDX$$dOCLCO$$dOCLCF$$dUKAHL$$dOCLCQ$$dCOM$$dOCLCO$$dOCLCQ
001436727 049__ $$aISEA
001436727 050_4 $$aHG1725
001436727 08204 $$a332.1$$223
001436727 1001_ $$aDi Fabio, Costanza,$$eauthor.
001436727 24510 $$aNational supervision and income smoothing in banks' annual reports /$$cCostanza Di Fabio.
001436727 264_1 $$aCham :$$bSpringer,$$c[2021]
001436727 264_4 $$c©2021
001436727 300__ $$a1 online resource (100 pages)
001436727 336__ $$atext$$btxt$$2rdacontent
001436727 337__ $$acomputer$$bc$$2rdamedia
001436727 338__ $$aonline resource$$bcr$$2rdacarrier
001436727 4901_ $$aSpringerBriefs in accounting
001436727 504__ $$aIncludes bibliographical references.
001436727 5050_ $$aChapter 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.
001436727 506__ $$aAccess limited to authorized users.
001436727 520__ $$aThis 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.
001436727 588__ $$aDescription based on print version record.
001436727 650_0 $$aBanks and banking$$xState supervision.
001436727 650_0 $$aBanks and banking$$xAccounting.
001436727 650_0 $$aIncome smoothing.
001436727 650_6 $$aBanques$$xContrôle de l'État.
001436727 650_6 $$aBanques$$xComptabilité.
001436727 655_0 $$aElectronic books.
001436727 77608 $$iPrint version:$$aDi Fabio, Costanza.$$tNational Supervision and Income Smoothing in Banks' Annual Reports.$$dCham : Springer International Publishing AG, ©2021$$z9783030740108
001436727 830_0 $$aSpringerBriefs in accounting.
001436727 852__ $$bebk
001436727 85640 $$3Springer Nature$$uhttps://univsouthin.idm.oclc.org/login?url=https://link.springer.com/10.1007/978-3-030-74011-5$$zOnline Access$$91397441.1
001436727 909CO $$ooai:library.usi.edu:1436727$$pGLOBAL_SET
001436727 980__ $$aBIB
001436727 980__ $$aEBOOK
001436727 982__ $$aEbook
001436727 983__ $$aOnline
001436727 994__ $$a92$$bISE