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008 210517s2021 sz | o |||| 0|eng d
020 _a9783030740115
024 7 _a10.1007/978-3-030-74011-5
_2doi
040 _aES-VaU
_bspa
_cES-VaU
_dES-VaU
050 4 _aHF5601-5688
_b2021 EB
100 1 _aDi Fabio, Costanza.
_eautor.
_4aut
_4http://id.loc.gov/vocabulary/relators/aut
245 0 0 _aNational Supervision and Income Smoothing in Banks' Annual Reports
_cby Costanza Di Fabio
250 _a1st ed. 2021.
264 1 _aCham
_c2021
_bSpringer International Publishing
300 _a1 recurso en línea
336 _atexto
_btxt
_2rdacontent
337 _aelectrónico
_bc
_2rdamedia
338 _arecurso electrónico
_bcr
_2rdacarrier
490 0 _aSpringerBriefs in Accounting
_x2196-7881
505 0 _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.
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 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.
856 4 0 _uhttps://go.openathens.net/redirector/universidadeuropea.es?url=https://doi.org/10.1007/978-3-030-74011-5
_zAcceso a este recurso digital (usuarios Universidad Europea de Valencia)
942 _2lcc
_cLE
988 _aSpringer_Business_2021
999 _c239218
_d239218