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

Author: Costanza Di Fabio

Publisher: Springer Nature

Published: 2021-05-17

Total Pages: 100

ISBN-13: 3030740110

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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.

National Supervision and Income Smoothing in Banks' Annual Reports
National Supervision and Income Smoothing in Banks' Annual Reports

Author: Costanza Di Fabio

Publisher:

Published: 2021

Total Pages: 0

ISBN-13: 9783030740122

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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.

The New Basel Capital Accord
The New Basel Capital Accord

Author: Benton E. Gup

Publisher: Cengage Learning

Published: 2004

Total Pages: 484

ISBN-13:

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Jonathan Edwards was a preacher, pastor, revivalist, and theologian. This volume unpacks his magnificent theological vision, which starts with God’s glory and ends with all creation returning to that glory. Sean Michael Lucas has converted his years of teaching on Edwards into this valuable work, which places Edwards’s vision in an accessible, two-part framework. Part one focuses on Edwards’s understanding of redemption history-God’s cosmic, grand work from eternity past to eternity future, where all things are united in Christ. Part two examines Edwards’s perspective on “redemption applied”-how that gracious, divine work unfolds in space and time to personally transform individuals, stirring their affections, illuminating their minds, and moving their wills to form new habits and practices. This overview of Edwards’s theology will prove to be a thought-provoking, encouraging guide to contemporary believers at every stage of their spiritual journey.

Accounting discretion of banks during a financial crisis
Accounting discretion of banks during a financial crisis

Author: Mr.Luc Laeven

Publisher: International Monetary Fund

Published: 2009-09-01

Total Pages: 43

ISBN-13: 1451873549

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This paper shows that banks use accounting discretion to overstate the value of distressed assets. Banks' balance sheets overvalue real estate-related assets compared to the market value of these assets, especially during the U.S. mortgage crisis. Share prices of banks with large exposure to mortgage-backed securities also react favorably to recent changes in accounting rules that relax fair-value accounting, and these banks provision less for bad loans. Furthermore, distressed banks use discretion in the classification of mortgage-backed securities to inflate their books. Our results indicate that banks' balance sheets offer a distorted view of the financial health of the banks.

Financial Sector Assessment
Financial Sector Assessment

Author: World Bank

Publisher: World Bank Publications

Published: 2005-09-29

Total Pages: 494

ISBN-13: 9780821364321

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In the wake of the financial crises of the late 1990s, there was a surge of interest in the systematic assessment of financial sectors, with a view to identifying vulnerabilities and evaluating the sector's developmental needs. Consequently, there has been an increased demand from financial sector authorities in many countries for information on key issues and sound practices in the assessment of financial systems and the appropriate design of policy responses. In response, Financial Sector Assessmsnet presents a general analytical framework and broad guidance on approaches, methodologies and key techniques for assessing the stability and development needs of financial systems. It synthesizes current global sound practices in financial sector assessment.

Bank Risk, Governance and Regulation
Bank Risk, Governance and Regulation

Author: Elena Beccalli

Publisher: Springer

Published: 2015-08-18

Total Pages: 261

ISBN-13: 1137530944

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This book presents research from leading researchers in the European banking field to explore three key areas of banking. In Bank Risk, Governance and Regulation, the authors conduct micro- and macro- level analysis of banking risks and their determinants. They explore areas such as credit quality, bank provisioning, deposit guarantee schemes, corporate governance and cost of capital. The book then goes on to analyse different aspects of the relationship between bank risk management, governance and performance. Lastly the book explores the regulation of systemic risks posed by banks, and examines the effects of novel regulatory sets on bank conduct and profitability. The research in this book focuses on aspects of the European banking system; however it also offers wider insight into the global banking space and offers comparisons to international banking systems. The study provides in-depth insight into many areas of bank risk, governance and regulation, before finally addressing the question: which banking strategies are actually feasible?

Regulation and Supervision of Islamic Banks
Regulation and Supervision of Islamic Banks

Author: Aledjandro Lopez Mejia

Publisher: International Monetary Fund

Published: 2014-12-12

Total Pages: 33

ISBN-13: 1498361595

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This paper aims at developing a better understanding of Islamic banking (IB) and providing policy recommendations to enhance the supervision of Islamic banks (IBs). It points out and discusses similarities and differences of IBs with conventional banks (CBs) and reviews whether the IBs are more stable than CBs. Given the risks faced by IBs, the paper concludes that they need a legal, corporate and regulatory framework as much as CB does. The paper also argues that it is important to ensure operational independence of the supervisory agency, which has to be supported by adequate resources, a sound legal framework, a well designed governance structure, and robust accountability practices.

Global Financial Stability Report, April 2012
Global Financial Stability Report, April 2012

Author: International Monetary Fund. Monetary and Capital Markets Department

Publisher: International Monetary Fund

Published: 2012-04-18

Total Pages: 94

ISBN-13: 1616352477

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The April 2012 Global Financial Stability Report assesses changes in risks to financial stability over the past six months, focusing on sovereign vulnerabilities, risks stemming from private sector deleveraging, and assessing the continued resilience of emerging markets. The report probes the implications of recent reforms in the financial system for market perception of safe assets, and investigates the growing public and private costs of increased longevity risk from aging populations.

ICBAE 2020
ICBAE 2020

Author: Bima Cinintya Pratama

Publisher: European Alliance for Innovation

Published: 2020-10-15

Total Pages: 1039

ISBN-13: 1631902660

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The 2nd International Conference of Business, Accounting, and Economics (ICBAE) 2020 continued the agenda to bring together researcher, academics, experts and professionals in examining selected theme by applying multidisciplinary approaches. This conference is the second intentional conference held by Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto and it is a bi-annual agenda of this faculty. In 2020, this event will be held in 5-6 August at Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto. The theme of the 2nd ICBAE UMP 2020 is “Economics Strength, Entrepreneurship, and Hospitality for Infinite Creativity Towards Sustainable Development Goals (SDGs)”. It is expected that this event may offer contribution for both academics and practitioners to conduct researches related with Business, Accounting, and Economics Related Studies. Each contributed paper was refereed before being accepted for publication. The double-blind peer reviewed was used in the paper selection.

Accounting and Debt Markets
Accounting and Debt Markets

Author: Mark Clatworthy

Publisher: Routledge

Published: 2021-05-13

Total Pages: 196

ISBN-13: 1000344665

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Accounting and Debt Markets: Four Pieces on the Role of Accounting Information in Debt Markets provides novel and up-to-date evidence on the role of accounting information in debt markets Companies and organisations worldwide rely heavily on debt markets for short, medium and long-term financing, and debt markets and financial intermediaries have significant effects on the real economy. Accounting information has various functions in debt markets, including inter alia, informing pricing decisions and credit ratings, determining the allocation of creditor control rights and establishing bank capital adequacy requirements. The chapters in this book provide illustrative discussion, analysis and evidence on the importance of accounting information in credit markets. The first of the four pieces reflects on how a conservative financial reporting system helps firms obtain debt funds and with better conditions, and why this is the case. The second examines the effects of accounting disclosure on credit ratings of private companies and shows that accounting information is useful for credit rating agencies. The two final pieces reflect on how banks should account for credit losses, and on how regulators are tackling this issue. The chapters in this book were originally published as a special issue of Accounting and Business Research.