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Prudential supervisors' independence and income smoothing in European banks

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Prudential supervisors' independence and income smoothing in European banks

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García Osma, B.; Mora, A.; Porcuna-Enguix, L. (2019). Prudential supervisors' independence and income smoothing in European banks. Journal of Banking & Finance. 102:156-176. https://doi.org/10.1016/j.jbankfin.2019.03.001

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Title: Prudential supervisors' independence and income smoothing in European banks
Author: García Osma, Beatriz Mora, Araceli Porcuna-Enguix, Luis
UPV Unit: Universitat Politècnica de València. Departamento de Economía y Ciencias Sociales - Departament d'Economia i Ciències Socials
Issued date:
Abstract:
[EN] We investigate the role of prudential supervisors' independence in affecting income smoothing behavior in European banks. Powerful national supervisors are predicted to influence the accounting practices of their ...[+]
Subjects: Income smoothing , Prudential supervisors , Independent supervisors , European banking industry , IAS 39 , Single supervisory mechanism
Copyrigths: Cerrado
Source:
Journal of Banking & Finance. (issn: 0378-4266 )
DOI: 10.1016/j.jbankfin.2019.03.001
Publisher:
Elsevier
Publisher version: https://doi.org/10.1016/j.jbankfin.2019.03.001
Project ID:
CAM/S2015/HUM-3417
FEDER/UNC315-EE-3636
MINECO/ECO2013-48328
MINECO/ECO2013-48208-P
MINECO/ECO2016-77579
Thanks:
This paper received financial support from the "Conselleria de Educacio, Cultura i Esport" from Generalitat Valenciana, under project VALi+d (Resolucion 26 de junio de 2014), CAM-Fondo Social Europeo (S2015/HUM-3417 ...[+]
Type: Artículo

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