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National Supervision and Income Smoothing in Banks’ Annual Reports

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	National Supervision and Income Smoothing in Banks’ Annual Reports/ by Costanza Di Fabio.
作者:	Di Fabio, Costanza.
面頁冊數:	VI, 96 p. 1 illus.online resource. :
Contained By:	Springer Nature eBook
標題:	Accounting. -
電子資源:	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

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