Uwarunkowania i znaczenie procesów zarządzania  dochodami w bankach

Dorota Skała

Data publikacji : 2024-03-13

Tom 46 Nr 1 (2012)

Uwarunkowania i znaczenie procesów zarządzania dochodami w bankach

Dorota Skała

Abstrakt

This paper reviews literature on earnings management in banks, focusing on income smoothing through loan loss provisions. The paper presents motivations underlying income smoothing, the effect of this process on bank capital and its influence on procyclicality of bank activities. A crucial role of bank management is underlined, as the income smoothing process is driven by bank managers with prudential and non-prudential motivations. The paper summarises recent results of empirical studies in the income smoothing area. The introduction of anticyclical reserves recommended by the Financial Stability Board stays in close proximity
with conclusions from international research. However, potential regulations also have to account for the behaviour of bank managers, who optimise not only bank value, but also their private benefits derived from more stable income streams of the managed institutions.

Inne teksty tego samego autora

Dorota Skała, Bank Performance and Local Economic Conditions. Are Polish Cooperative Banks Vulnerable to Regional Downturns , Bezpieczny Bank: Tom 59 Nr 2 (2015)

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Skała, D. (2024). Uwarunkowania i znaczenie procesów zarządzania dochodami w bankach. Bezpieczny Bank, 46(1), 81–103. Pobrano z https://ojs.bfg.pl/index.php/bb/article/view/468

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Utwór dostępny jest na licencji Creative Commons Uznanie autorstwa – Użycie niekomercyjne – Na tych samych warunkach 4.0 Międzynarodowe.

Bibliografia

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