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

See all articles by Enzo Scannella

Enzo Scannella

University of Palermo - d/SEAS

Salvatore Polizzi

University of Palermo - d/SEAS

Date Written: January 20, 2019

Abstract

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.

Suggested Citation

Scannella, Enzo and Polizzi, Salvatore, Do Large European Banks Differ in their Derivative Disclosure Practices? A Cross-country Empirical Study (January 20, 2019). The Journal of Corporate Accounting & Finance, Wiley, Vol. 30, Issue n. 1, 2019, pp. 14-35.. Available at SSRN: https://ssrn.com/abstract=3396095

Enzo Scannella (Contact Author)

University of Palermo - d/SEAS ( email )

Viale delle Scienze, edificio 13
Palermo, 90124
Italy
+3909123895305 (Phone)
+39091489346 (Fax)

HOME PAGE: http://www.enzoscannella.com

Salvatore Polizzi

University of Palermo - d/SEAS

Viale delle Scienze, edificio 13
Palermo, 90124
Italy

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