Prudential supervisors' independence and income smoothing in European banks
Year of publication: |
2019
|
---|---|
Authors: | García Osma, Beatriz ; Mora, Araceli ; Porcuna-Enguix, Luis |
Published in: |
Journal of banking & finance. - Amsterdam [u.a.] : Elsevier, ISSN 0378-4266, ZDB-ID 752905-3. - Vol. 102.2019, p. 156-176
|
Subject: | European banking industry | IAS 39 | Income smoothing | Independent supervisors | Prudential supervisors | Single supervisory mechanism | Bankenaufsicht | Banking supervision | EU-Staaten | EU countries | Bank |
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