National Supervision and Income Smoothing in Banks’ Annual Reports

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.

• 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.