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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Costanza Di Fabioting years, with all the four VLT telescopes coming progressively into play, and its ten scientific instruments starting to deliver high quality data. I have been asked to start this timely meeting on how best use the VLT over the next ten years and beyond, by mentioning some of the most exciting re

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s.Includes supplementary material: The Workshop “Science with the VLT in the ELT Era” held in Garching from 8th to 12th October 2007 was organised by ESO, with support from its Scienti c and Technical Committee, to provide a forum for the astronomical community to debate the long term future of ESO’

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After the Crisis: New Approaches in Accounting Standards Applied by Banks and the New Framework fororting Standards (IFRS) (Quagli, 2019). In addition, in many European countries also unlisted banks apply IFRS instead of national GAAP, depending upon national requirements (Pacter, 2017). For instance, in Italy banks are required to prepare their financial statements under IFRS and this applies wh

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Financial Supervision and Bank Accounting Numbers: State of the Art,d the 2008 financial crisis was increasing bank transparency. From this angle, ‘high-quality’ supervision should not only increase the overall sustainability of banks’ activities and bank ability to manage risks, but also contribute to improve the quality of bank accounting data (BCBS, .).

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Supervisory Characteristics and Income Smoothing: The Case of European Banks,inct incentives for bank managers to engage in income smoothing. The previous chapter has outlined empirical evidence provided by studies on the topic, highlighting that—at least in the European context—the strictness of national supervisors seems to increase income smoothing, as this strategy is su

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Conclusions,sity to smooth income. The analyses employ a common dataset; thus, the findings offer a broad overview of the effects of different supervisory features also enabling comparison. In addition, the book provides evidence on the effect of external auditors’ involvement in supervisory activities on bank

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SpringerBriefs in Accountinghttp://image.papertrans.cn/n/image/661503.jpg

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