Do Large European Banks Differ in their Derivative Disclosure Practices? A Cross-country Empirical Study
The Journal of Corporate Accounting & Finance, Wiley, Vol. 30, Issue n. 1, 2019, pp. 14-35.
Posted: 13 Jun 2019
Date Written: January 20, 2019
The authors employ content analysis to conduct an empirical study on a sample of large European banks. The authors propose a hybrid scoring model for the assessment of derivative disclosure in banking institutions. The methodology employed in this research is able to capture a considerable amount of information because it combines the characteristics of a quantitative and qualitative analysis. This article provides evidences that banks differ in their derivative reporting, although they are subject to similar regulatory requirements and accounting standards.
Keywords: Risk Reporting, Risk Disclosure, Credit Derivative, Banking, Financial Regulation, Risk Management, Banking Risk
JEL Classification: G01, G20, G21, G32, M10, M20, M21.
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