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National Supervision and Income Smoothing in Banks’ Annual Reports
Engelsk Paperback
National Supervision and Income Smoothing in Banks’ Annual Reports
Engelsk Paperback

478 kr
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Om denne bog

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.

Product detaljer
Sprog:
Engelsk
Sider:
96
ISBN-13:
9783030740108
Indbinding:
Paperback
Udgave:
ISBN-10:
3030740102
Kategori:
Udg. Dato:
18 maj 2021
Længde:
0mm
Bredde:
155mm
Højde:
235mm
Forlag:
Springer Nature Switzerland AG
Oplagsdato:
18 maj 2021
Forfatter(e):
Kategori sammenhænge