Risk Disclosure in the European Banking Industry
Author | : Salvatore Polizzi |
Publisher | : Springer Nature |
Total Pages | : 150 |
Release | : 2022-02-02 |
ISBN-10 | : 9783030939670 |
ISBN-13 | : 3030939677 |
Rating | : 4/5 (70 Downloads) |
Download or read book Risk Disclosure in the European Banking Industry written by Salvatore Polizzi and published by Springer Nature. This book was released on 2022-02-02 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyses the use of qualitative and quantitative content analysis methodologies for risk disclosure practices in the European banking industry. While doing so, it assesses the level of transparency of financial and non-financial reports by focusing on the information disclosed to the public with reference to risk exposure and management. By drawing upon both qualitative and quantitative techniques, the book proposes two different methodological approaches to assess the information European financial institutions provide to the public with reference to the risk disclosure and derivative disclosure in their annual financial reports. These methodologies are subsequently employed to carry out empirical analyses on samples of European banks. By exploiting the points of strength of both qualitative and quantitative content analysis methodologies, this book offers insights into the advantages and disadvantages of these methodologies. The book is a must-read for academics and researchers that analyze disclosure practices of financial and non-financial firms, as well as financial analysts and other practitioners that are interested in assessing the level of transparency and evaluating the disclosures of financial and non-financial firms, especially, but not exclusively, with reference to risk disclosure and derivative disclosure.