Conclusion

Kumar Dasgupta ()
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Kumar Dasgupta: University of Cambridge

Chapter Chapter 6 in Mandatory Financial Disclosures and the Banking Sector, 2023, pp 149-155 from Palgrave Macmillan

Abstract: Abstract The chapter outlines the policy and regulatory implications of the findings outlined in previous chapters of this book. The framework developed, by putting information at the centre of the explanation for the existence of mandatory disclosures, enables the discussion to focus on the information content of mandatory disclosures or their value relevance, be it for regulators or for markets. Using the framework developed in Chapter 3, in this chapter I analyse issues such as the balance of information and noise associated with disclosures that has been discussed in other contexts (Gutierrez et al. (2018)), and a question that has implications for classical accounting about what we should disclose, why we should disclose it and how we should measure it—questions that have significant regulatory and standard setting implications.

Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:pal:pmschp:978-3-031-37212-4_6

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DOI: 10.1007/978-3-031-37212-4_6

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