國立虎尾科技大學 |

National Supervision and Income Smoothing in Banks’ Annual Reports

Record Type:	Language materials, printed : Monograph/item
Title/Author:	National Supervision and Income Smoothing in Banks’ Annual Reports/ by Costanza Di Fabio.
Author:	Di Fabio, Costanza.
Description:	VI, 96 p. 1 illus.online resource. :
Contained By:	Springer Nature eBook
Subject:	Accounting. -
Online resource:	https://doi.org/10.1007/978-3-030-74011-5
ISBN:	9783030740115

National Supervision and Income Smoothing in Banks’ Annual Reports
Di Fabio, Costanza.

National Supervision and Income Smoothing in Banks’ Annual Reports[electronic resource] /by Costanza Di Fabio. - 1st ed. 2021. - VI, 96 p. 1 illus.online resource. - SpringerBriefs in Accounting,2196-7881. - SpringerBriefs in Accounting,.

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.

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 supervision’s 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.

ISBN: 9783030740115

Standard No.: 10.1007/978-3-030-74011-5doiSubjects--Topical Terms:

561166
Accounting.

LC Class. No.: HF5601-5689

Dewey Class. No.: 657

National Supervision and Income Smoothing in Banks’ Annual Reports
LDR:02668nam a22003975i 4500 001 1054270
003 DE-He213
005 20210921223412.0
007 cr nn 008mamaa
008 220103s2021 sz | s |||| 0|eng d
020 $a 9783030740115 $9 978-3-030-74011-5
024 7 $a 10.1007/978-3-030-74011-5 $2 doi
035 $a 978-3-030-74011-5
050 4 $a HF5601-5689
072 7 $a KFCF $2 bicssc
072 7 $a BUS001010 $2 bisacsh
072 7 $a KFCF $2 thema
082 0 4 $a 657 $2 23
100 1 $a Di Fabio, Costanza. $e author. $4 aut $4 http://id.loc.gov/vocabulary/relators/aut $3 1359317
245 1 0 $a National Supervision and Income Smoothing in Banks’ Annual Reports $h [electronic resource] / $c by Costanza Di Fabio.
250 $a 1st ed. 2021.
264 1 $a Cham : $b Springer International Publishing : $b Imprint: Springer, $c 2021.
300 $a VI, 96 p. 1 illus. $b online resource.
336 $a text $b txt $2 rdacontent
337 $a computer $b c $2 rdamedia
338 $a online resource $b cr $2 rdacarrier
347 $a text file $b PDF $2 rda
490 1 $a SpringerBriefs in Accounting, $x 2196-7881
505 0 $a 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.
520 $a 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 supervision’s 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.
650 0 $a Accounting. $3 561166
650 0 $a Bookkeeping . $3 1253557
650 0 $a Risk management. $3 559158
650 1 4 $a Financial Accounting. $3 1108966
650 2 4 $a Accounting/Auditing. $3 669239
650 2 4 $a Risk Management. $3 569483
710 2 $a SpringerLink (Online service) $3 593884
773 0 $t Springer Nature eBook
776 0 8 $i Printed edition: $z 9783030740108
776 0 8 $i Printed edition: $z 9783030740122
830 0 $a SpringerBriefs in Accounting, $x 2196-7873 $3 1261975
856 4 0 $u https://doi.org/10.1007/978-3-030-74011-5
912 $a ZDB-2-BUM
912 $a ZDB-2-SXBM
950 $a Business and Management (SpringerNature-41169)
950 $a Business and Management (R0) (SpringerNature-43719)