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Literature recognizes as a distinctive feature of the IAS-IFRS the „principles-based‟ approach (Carmona & Trombetta, 2009). The publication of generic accounting standards gives a scope to manage reported revenues and causes leading managers to consider earnings management purposes. Studies of financial and non-financial firms have proved earnings management purposes of income smoothing, signaling and capital management. These policies are, respectively, aimed at reducing net Abstract

Does banking oversight make financial statements more reliable? An analysis through countries which are part of the Single Supervisory Mechanism (SSM)