Description: National Supervision and Income Smoothing in Banks Annual Reports, Paperback by Di Fabio, Costanza, ISBN 3030740102, ISBN-13 9783030740108, Brand New, Free P&P in the UK 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, th 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, th presents a comprehensive view on the influence of country-level institutional settings on a form of earnings management widely used across the banking industry.
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Book Title: National Supervision and Income Smoothing in Banks Annual Reports
Number of Pages: 96 Pages
Publication Name: National Supervision and Income Smoothing in Banks' Annual Reports
Language: English
Publisher: Springer Nature Switzerland A&G
Item Height: 235 mm
Subject: Accounting, Management
Publication Year: 2021
Type: Textbook
Item Weight: 174 g
Author: Costanza Di Fabio
Item Width: 155 mm
Series: Springerbriefs in Accounting
Format: Paperback
