Téléchargez le livre : National Supervision and Income Smoothing in Banks' Annual Reports

National Supervision and Income Smoothing in Banks' Annual Reports

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Éditeur :

Springer


Collection :

SpringerBriefs in Accounting

Paru le : 2021-05-17

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Description

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.
Pages
96 pages
Collection
SpringerBriefs in Accounting
Parution
2021-05-17
Marque
Springer
EAN papier
9783030740108
EAN PDF
9783030740115
Informations sur l'ebook
Nombre pages copiables
0
Nombre pages imprimables
9
Taille du fichier
1587 Ko
Prix
52,74 €
EAN EPUB
9783030740115
Informations sur l'ebook
Nombre pages copiables
0
Nombre pages imprimables
9
Taille du fichier
379 Ko
Prix
52,74 €

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