國立高雄大學圖資館 |

語系: 繁體中文

說明(常見問題)

圖資館首頁

登入

回首頁

切換: 標籤 | MARC模式 | ISBD

National supervision and income smoo...

Di Fabio, Costanza.

National supervision and income smoothing in banks' annual reports

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	National supervision and income smoothing in banks' annual reportsby Costanza Di Fabio.
作者:	Di Fabio, Costanza.
出版者:	Cham :Springer International Publishing :2021.
面頁冊數:	vi, 96 p. :ill., digital ;24 cm.
Contained By:	Springer Nature eBook
標題:	Banks and bankingState supervision.
電子資源:	https://doi.org/10.1007/978-3-030-74011-5
ISBN:	9783030740115$q(electronic bk.)

National supervision and income smoothing in banks' annual reports
Di Fabio, Costanza.

National supervision and income smoothing in banks' annual reports[electronic resource] /by Costanza Di Fabio. - Cham :Springer International Publishing :2021. - vi, 96 p. :ill., digital ;24 cm. - SpringerBriefs in accounting,2196-7873. - SpringerBriefs in accounting..

Chapter 1. INTRODUCTION -- Chapter 2. AFTER THE CRISIS: NEW APPROACHES IN ACCOUNTING STANDARDS APPLIED BY BANKS AND THE NEW FRAMEWORK FOR BANKING SUPERVISION -- Chapter 3. FINANCIAL SUPERVISION AND BANK ACCOUNTING NUMBERS: STATE OF THE ART -- Chapter 4. SUPERVISORY CHARACTERISTICS AND INCOME SMOOTHING: THE CASE OF EUROPEAN BANKS -- Chapter 5. EXPLORING THE ROLE OF BUSINESS MODELS -- Chapter 6. CONCLUSIONS.

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.

ISBN: 9783030740115$q(electronic bk.)

Standard No.: 10.1007/978-3-030-74011-5doiSubjects--Topical Terms:

192247
Banks and banking
--State supervision.

LC Class. No.: HG1725 / .D5 2021

Dewey Class. No.: 332.1

National supervision and income smoothing in banks' annual reports
LDR:02352nmm a2200337 a 4500 001 598340
003 DE-He213
005 20210517152732.0
006 m d
007 cr nn 008maaau
008 211025s2021 sz s 0 eng d
020 $a 9783030740115$q(electronic bk.)
020 $a 9783030740108$q(paper)
024 7 $a 10.1007/978-3-030-74011-5 $2 doi
035 $a 978-3-030-74011-5
040 $a GP $c GP
041 0 $a eng
050 4 $a HG1725 $b .D5 2021
072 7 $a KFCF $2 bicssc
072 7 $a BUS001010 $2 bisacsh
072 7 $a KFCF $2 thema
082 0 4 $a 332.1 $2 23
090 $a HG1725 $b .D569 2021
100 1 $a Di Fabio, Costanza. $3 892068
245 1 0 $a National supervision and income smoothing in banks' annual reports $h [electronic resource] / $c by Costanza Di Fabio.
260 $a Cham : $b Springer International Publishing : $b Imprint: Springer, $c 2021.
300 $a vi, 96 p. : $b ill., digital ; $c 24 cm.
490 1 $a SpringerBriefs in accounting, $x 2196-7873
505 0 $a Chapter 1. INTRODUCTION -- Chapter 2. AFTER THE CRISIS: NEW APPROACHES IN ACCOUNTING STANDARDS APPLIED BY BANKS AND THE NEW FRAMEWORK FOR BANKING SUPERVISION -- Chapter 3. FINANCIAL SUPERVISION AND BANK ACCOUNTING NUMBERS: STATE OF THE ART -- Chapter 4. SUPERVISORY CHARACTERISTICS AND INCOME SMOOTHING: THE CASE OF EUROPEAN BANKS -- Chapter 5. EXPLORING THE ROLE OF BUSINESS MODELS -- Chapter 6. CONCLUSIONS.
520 $a 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.
650 0 $a Banks and banking $x State supervision. $3 192247
650 0 $a Banks and banking $x Accounting. $3 892069
650 0 $a Income smoothing. $3 892070
650 1 4 $a Financial Accounting. $3 747531
650 2 4 $a Accounting/Auditing. $3 274344
650 2 4 $a Risk Management. $3 297189
710 2 $a SpringerLink (Online service) $3 273601
773 0 $t Springer Nature eBook
830 0 $a SpringerBriefs in accounting. $3 713975
856 4 0 $u https://doi.org/10.1007/978-3-030-74011-5
950 $a Business and Management (SpringerNature-41169)