| 书目名称 | National Supervision and Income Smoothing in Banks’ Annual Reports |
| 编辑 | Costanza Di Fabio |
| 视频video | |
| 概述 | Examines the impact of various supervisory characteristics on bank accounting behaviour.Discusses a methodology for identifying bank business models to easily classify them in empirical analyses.Inclu |
| 丛书名称 | SpringerBriefs in Accounting |
| 图书封面 |  |
| 描述 | .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.. |
| 出版日期 | Book 2021 |
| 关键词 | Management Accounting; Auditing; Financial Accounting; Italian Banks; Banking |
| 版次 | 1 |
| doi | https://doi.org/10.1007/978-3-030-74011-5 |
| isbn_softcover | 978-3-030-74010-8 |
| isbn_ebook | 978-3-030-74011-5Series ISSN 2196-7873 Series E-ISSN 2196-7881 |
| issn_series | 2196-7873 |
| copyright | The Author(s), under exclusive license to Springer Nature Switzerland AG 2021 |
发表于 2025-3-21 16:19:04
