{"id":3511,"date":"2019-03-25T00:00:00","date_gmt":"2019-03-25T00:00:00","guid":{"rendered":"https:\/\/indem.uc3m.es\/news\/la-profesora-beatriz-garca-osma-publica-en-el-journal-of-banking-finance\/"},"modified":"2019-03-25T00:00:00","modified_gmt":"2019-03-25T00:00:00","slug":"la-profesora-beatriz-garca-osma-publica-en-el-journal-of-banking-finance","status":"publish","type":"news","link":"https:\/\/indem.uc3m.es\/es\/news\/la-profesora-beatriz-garca-osma-publica-en-el-journal-of-banking-finance\/","title":{"rendered":"La profesora Beatriz Garc\u00eda Osma publica en el Journal of Banking & Finance"},"content":{"rendered":"

AbstractWe investigate the role of prudential supervisors\u2019 independence in affecting income smoothing behavior in European banks. Powerful national supervisors are predicted to influence the accounting practices of their supervised entities, shaping the properties of the accounting numbers they prepare. In particular, we study whether greater independence of powerful supervisors from the government and from the industry is associated with lower income smoothing. We use the mandatory adoption of a single set of accounting standards in Europe as a shock to the influence of prudential supervisors over national banks\u2019 accounting practice. Our results confirm that political and industry independence of the supervisor are important determinants of income smoothing. This suggests that independence of prudential supervisors is a desirable governance characteristic, with positive impacts on financial transparency.DOI:\u00a0https:\/\/doi.org\/10.1016\/j.jbankfin.2019.03.001<\/p>\n","protected":false},"template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}}},"class_list":["post-3511","news","type-news","status-publish","has-post-thumbnail","hentry"],"yoast_head":"\nLa profesora Beatriz Garc\u00eda Osma publica en el Journal of Banking & Finance - INDEM - Departamento de Econom\u00eda de la Empresa<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/indem.uc3m.es\/es\/news\/la-profesora-beatriz-garca-osma-publica-en-el-journal-of-banking-finance\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La profesora Beatriz Garc\u00eda Osma publica en el Journal of Banking & Finance - INDEM - Departamento de Econom\u00eda de la Empresa\" \/>\n<meta property=\"og:description\" content=\"El art\u00edculo se titula "Prudential supervisors\u00b4independence and income smoothing in European banks" , y ha sido escrito conjuntamente con los profesores Araceli Mora y Luis Porcuna-Enguix de la Universidad de Valencia\" \/>\n<meta property=\"og:url\" content=\"https:\/\/indem.uc3m.es\/es\/news\/la-profesora-beatriz-garca-osma-publica-en-el-journal-of-banking-finance\/\" \/>\n<meta property=\"og:site_name\" content=\"INDEM - Departamento de Econom\u00eda de la Empresa\" \/>\n<meta property=\"og:image\" content=\"https:\/\/indem.uc3m.es\/wp-content\/uploads\/2025\/03\/news-1553606502.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"983\" \/>\n\t<meta property=\"og:image:height\" content=\"357\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/indem.uc3m.es\\\/es\\\/news\\\/la-profesora-beatriz-garca-osma-publica-en-el-journal-of-banking-finance\\\/\",\"url\":\"https:\\\/\\\/indem.uc3m.es\\\/es\\\/news\\\/la-profesora-beatriz-garca-osma-publica-en-el-journal-of-banking-finance\\\/\",\"name\":\"La profesora Beatriz Garc\u00eda Osma publica en el Journal of Banking & Finance - INDEM - Departamento de Econom\u00eda de la Empresa\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/indem.uc3m.es\\\/es\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/indem.uc3m.es\\\/es\\\/news\\\/la-profesora-beatriz-garca-osma-publica-en-el-journal-of-banking-finance\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/indem.uc3m.es\\\/es\\\/news\\\/la-profesora-beatriz-garca-osma-publica-en-el-journal-of-banking-finance\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/indem.uc3m.es\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/news-1553606502.jpg\",\"datePublished\":\"2019-03-25T00:00:00+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/indem.uc3m.es\\\/es\\\/news\\\/la-profesora-beatriz-garca-osma-publica-en-el-journal-of-banking-finance\\\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/indem.uc3m.es\\\/es\\\/news\\\/la-profesora-beatriz-garca-osma-publica-en-el-journal-of-banking-finance\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/indem.uc3m.es\\\/es\\\/news\\\/la-profesora-beatriz-garca-osma-publica-en-el-journal-of-banking-finance\\\/#primaryimage\",\"url\":\"https:\\\/\\\/indem.uc3m.es\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/news-1553606502.jpg\",\"contentUrl\":\"https:\\\/\\\/indem.uc3m.es\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/news-1553606502.jpg\",\"width\":983,\"height\":357,\"caption\":\"La profesora Beatriz Garc\u00eda Osma publica en el Journal of Banking & Finance\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/indem.uc3m.es\\\/es\\\/news\\\/la-profesora-beatriz-garca-osma-publica-en-el-journal-of-banking-finance\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/indem.uc3m.es\\\/es\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"News\",\"item\":\"https:\\\/\\\/indem.uc3m.es\\\/es\\\/news\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"La profesora Beatriz Garc\u00eda Osma publica en el Journal of Banking & Finance\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/indem.uc3m.es\\\/es\\\/#website\",\"url\":\"https:\\\/\\\/indem.uc3m.es\\\/es\\\/\",\"name\":\"INDEM - Departamento de Econom\u00eda de la Empresa\",\"description\":\"A Journey to Excellence.\",\"publisher\":{\"@id\":\"https:\\\/\\\/indem.uc3m.es\\\/es\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/indem.uc3m.es\\\/es\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/indem.uc3m.es\\\/es\\\/#organization\",\"name\":\"INDEM - Departamento de Econom\u00eda de la Empresa\",\"url\":\"https:\\\/\\\/indem.uc3m.es\\\/es\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/indem.uc3m.es\\\/es\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/indem.uc3m.es\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/cropped-uc3m_Denom_InstitutoDeasrrollo_Empresarial-01.png\",\"contentUrl\":\"https:\\\/\\\/indem.uc3m.es\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/cropped-uc3m_Denom_InstitutoDeasrrollo_Empresarial-01.png\",\"width\":675,\"height\":129,\"caption\":\"INDEM - Departamento de Econom\u00eda de la Empresa\"},\"image\":{\"@id\":\"https:\\\/\\\/indem.uc3m.es\\\/es\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"La profesora Beatriz Garc\u00eda Osma publica en el Journal of Banking & Finance - INDEM - Departamento de Econom\u00eda de la Empresa","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/indem.uc3m.es\/es\/news\/la-profesora-beatriz-garca-osma-publica-en-el-journal-of-banking-finance\/","og_locale":"es_ES","og_type":"article","og_title":"La profesora Beatriz Garc\u00eda Osma publica en el Journal of Banking & Finance - INDEM - Departamento de Econom\u00eda de la Empresa","og_description":"El art\u00edculo se titula \"Prudential supervisors\u00b4independence and income smoothing in European banks\" , y ha sido escrito conjuntamente con los profesores Araceli Mora y Luis Porcuna-Enguix de la Universidad de Valencia","og_url":"https:\/\/indem.uc3m.es\/es\/news\/la-profesora-beatriz-garca-osma-publica-en-el-journal-of-banking-finance\/","og_site_name":"INDEM - Departamento de Econom\u00eda de la Empresa","og_image":[{"width":983,"height":357,"url":"https:\/\/indem.uc3m.es\/wp-content\/uploads\/2025\/03\/news-1553606502.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Tiempo de lectura":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/indem.uc3m.es\/es\/news\/la-profesora-beatriz-garca-osma-publica-en-el-journal-of-banking-finance\/","url":"https:\/\/indem.uc3m.es\/es\/news\/la-profesora-beatriz-garca-osma-publica-en-el-journal-of-banking-finance\/","name":"La profesora Beatriz Garc\u00eda Osma publica en el Journal of Banking & Finance - INDEM - Departamento de Econom\u00eda de la Empresa","isPartOf":{"@id":"https:\/\/indem.uc3m.es\/es\/#website"},"primaryImageOfPage":{"@id":"https:\/\/indem.uc3m.es\/es\/news\/la-profesora-beatriz-garca-osma-publica-en-el-journal-of-banking-finance\/#primaryimage"},"image":{"@id":"https:\/\/indem.uc3m.es\/es\/news\/la-profesora-beatriz-garca-osma-publica-en-el-journal-of-banking-finance\/#primaryimage"},"thumbnailUrl":"https:\/\/indem.uc3m.es\/wp-content\/uploads\/2025\/03\/news-1553606502.jpg","datePublished":"2019-03-25T00:00:00+00:00","breadcrumb":{"@id":"https:\/\/indem.uc3m.es\/es\/news\/la-profesora-beatriz-garca-osma-publica-en-el-journal-of-banking-finance\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/indem.uc3m.es\/es\/news\/la-profesora-beatriz-garca-osma-publica-en-el-journal-of-banking-finance\/"]}]},{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/indem.uc3m.es\/es\/news\/la-profesora-beatriz-garca-osma-publica-en-el-journal-of-banking-finance\/#primaryimage","url":"https:\/\/indem.uc3m.es\/wp-content\/uploads\/2025\/03\/news-1553606502.jpg","contentUrl":"https:\/\/indem.uc3m.es\/wp-content\/uploads\/2025\/03\/news-1553606502.jpg","width":983,"height":357,"caption":"La profesora Beatriz Garc\u00eda Osma publica en el Journal of Banking & Finance"},{"@type":"BreadcrumbList","@id":"https:\/\/indem.uc3m.es\/es\/news\/la-profesora-beatriz-garca-osma-publica-en-el-journal-of-banking-finance\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/indem.uc3m.es\/es\/"},{"@type":"ListItem","position":2,"name":"News","item":"https:\/\/indem.uc3m.es\/es\/news\/"},{"@type":"ListItem","position":3,"name":"La profesora Beatriz Garc\u00eda Osma publica en el Journal of Banking & Finance"}]},{"@type":"WebSite","@id":"https:\/\/indem.uc3m.es\/es\/#website","url":"https:\/\/indem.uc3m.es\/es\/","name":"INDEM - Departamento de Econom\u00eda de la Empresa","description":"A Journey to Excellence.","publisher":{"@id":"https:\/\/indem.uc3m.es\/es\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/indem.uc3m.es\/es\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/indem.uc3m.es\/es\/#organization","name":"INDEM - Departamento de Econom\u00eda de la Empresa","url":"https:\/\/indem.uc3m.es\/es\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/indem.uc3m.es\/es\/#\/schema\/logo\/image\/","url":"https:\/\/indem.uc3m.es\/wp-content\/uploads\/2025\/03\/cropped-uc3m_Denom_InstitutoDeasrrollo_Empresarial-01.png","contentUrl":"https:\/\/indem.uc3m.es\/wp-content\/uploads\/2025\/03\/cropped-uc3m_Denom_InstitutoDeasrrollo_Empresarial-01.png","width":675,"height":129,"caption":"INDEM - Departamento de Econom\u00eda de la Empresa"},"image":{"@id":"https:\/\/indem.uc3m.es\/es\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/indem.uc3m.es\/es\/wp-json\/wp\/v2\/news\/3511","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/indem.uc3m.es\/es\/wp-json\/wp\/v2\/news"}],"about":[{"href":"https:\/\/indem.uc3m.es\/es\/wp-json\/wp\/v2\/types\/news"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/indem.uc3m.es\/es\/wp-json\/wp\/v2\/media\/1497"}],"wp:attachment":[{"href":"https:\/\/indem.uc3m.es\/es\/wp-json\/wp\/v2\/media?parent=3511"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}