Disclosure of risk information in the European banking sector

Arbeitspapier

The debate on the scope of bank information disclosures seems to be an essential issue, especially after the 2007-2010 financial crisis. The adequate number of data provided to the public domain is the condition of transparency of the banking sector, which should assure the optimization of market participants' decisions. There is also a tendency to unify the global accountancy standards and they are expected to ensure the same scope of disclosed information for the global financial market. The aim of the study is to check if the accounting standards required by the European countries influence the number of risk disclosures and if more stable banking sectors tend to report wider scope of data. Finding out the nature of disclosures' determinants is an important aspect in terms of working out the procedures increasing the transparency and stability of the financial markets.

Object Details

• Language: Englisch

References and Relationships

• Bibliographic citation: Series: Institute of Economic Research Working Papers ; No. 18/2015

Classification and Topics

• Classification: Wirtschaft ; Financial Markets and the Macroeconomy ; Monetary Policy ; Central Banks and Their Policies ; International Monetary Arrangements and Institutions ; General Financial Markets: Government Policy and Regulation ; Banks; Depository Institutions; Micro Finance Institutions; Mortgages ; Financial Institutions and Services: Government Policy and Regulation
• Subject: risk disclosures ; financial statements ; accounting standards ; GAAP ; IFRS

Contributors, Places and Time

• Event: Geistige Schöpfung
• (who): Klepczarek, Emilia
• Event: Veröffentlichung
• (who): Institute of Economic Research (IER)
• (where): Toruń
• (when): 2015

Further information

• Handle: http://hdl.handle.net/10419/219634
• Last update: 10.03.2025, 11:43 AM CET