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National Supervision and Income Smoothing in Banks’ Annual Reports

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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.

Availability
Inventory Code Barcode Call Number Location Status
2108000238EB0004977657.48 Fab nCentral Library (OPAC)Available
Detail Information
Series Title
-
Call Number
657.48 Fab n
Publisher
Switzerland : Springer Cham.,
Collation
vi, 96p.:ill
Language
English
ISBN/ISSN
978-3-030-74011-5
Classification
657.48
Content Type
Ebook
Media Type
-
Carrier Type
online resource
Edition
1
Subject(s)
Accounting
Financial accounting
Specific Detail Info
-
Statement of Responsibility
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No other version available

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