Market Risk Disclosure in Banks’ Balance Sheet and Pillar 3 Report: The Case of Italian Banks
in García-Olalla, M., Clifton, J. (eds.), Contemporary Issues in Banking. Regulation, Governance and Performance, Palgrave Macmillan Studies in Banking and Financial Institutions, Palgrave Macmillan, London, 2018, pp. 53-90.
Posted: 13 Jun 2019
Date Written: June 12, 2018
The aim of this chapter is to investigate market risk disclosure in banking. The author employs content analysis to conduct an empirical study on a sample of the ten largest Italian banks. The study provides evidence that banks differ in their market risk reporting, even though they are subject to similar regulatory requirements and accounting standards. It also shows that there is room to improve various aspects of risk disclosure, and provides some useful insights for further research.
Keywords: Market risk, Banking risks, Risk reporting, Risk disclosure, Banking, Financial regulation, Risk management
JEL Classification: G01, G20, G21, G32, M10, M20, M21.
Suggested Citation: Suggested Citation