Titlebook: National Supervision and Income Smoothing in Banks’ Annual Reports; Costanza Di Fabio Book 2021 The Author(s), under exclusive license to

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After the Crisis: New Approaches in Accounting Standards Applied by Banks and the New Framework forether or not the company’s securities are traded on a regulated exchange (Di Pietra, 2008). Anyway, the mandatory application of IFRS for banks is quite diffused; this happens also in Belgium, Bulgaria, Croatia, Cyprus, Estonia, Finland, Greece, Latvia, Lithuania, Malta, Poland, Portugal, Romania, Slovakia and Sweden.

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Book 2021 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..

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Introduction,om financial statements of European banks from 2003 to 2015, country-level variables for the supervisory style, and data from the Asset Quality Review conducted by the European Central Bank. Overall, the evidence provided enables comparison between the effects of different supervisory features and gaining a broad understanding of the phenomenon.

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Costanza Di Fabiot of absolute distances and proper motions, dispersions of relative proper motions, and images. The ground based interferometers can have huge apertures, which are necessary for faint cosmological targets. But, alone, they are limited to astrometry within the iso-planatic patch, and hence to relativ

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Costanza Di Fabiocted by the four 8-m telescopes and by several smaller auxiliary telescopes. In December 1993, in response to financial difficulties, the ESO Council de­ cided to postpone implement at ion of the VLTI, Coude trains and associated adaptive optics for all the UTs but included provisions for continuing

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