Uwarunkowania i znaczenie procesów zarządzania  dochodami w bankach

Dorota Skała

Published : 2024-03-13

Vol. 46 No. 1 (2012)

Uwarunkowania i znaczenie procesów zarządzania dochodami w bankach

Dorota Skała

Abstract

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.

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

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