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National Supervision and Income Smoothing in Banks’ Annual Reports - Couverture souple

Di Fabio, Costanza

 
9783030740108: National Supervision and Income Smoothing in Banks’ Annual Reports
Couverture souple
ISBN 10 : 3030740102 ISBN 13 : 9783030740108
Editeur : Springer, 2021

Synopsis

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.

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

À propos de l'auteur

Costanza Di Fabio is a research fellow in Financial Accounting at the Department of Economics and Business Studies of the University of Genoa (Italy), lecturer in Business Administration and Accounting. Her research interests concern international financial accounting - specifically accounting manipulations and the institutional context. She is part of national and European research projects on compliance to national accounting standards, circular economy and environmental accounting.


Her papers on the relationship between different types of monitoring systems and bank accounting behaviour have been published in acknowledged international peer-reviewed journals. Costanza is member of the European Accounting Association and ad-hoc reviewer for national and international academic journals.


Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.

Éditeur
Springer
Date d'édition
2021
Langue
anglais
ISBN 10 
3030740102
ISBN 13 
9783030740108
Reliure
Broché
Numéro d'édition
1
Nombre de pages
104
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