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Disclosure of risk information in the European banking sector

Emilia Klepczarek
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Emilia Klepczarek: University of Lodz

International Economics, 2016, issue 16, 350-366

Abstract: A debate on the scope of bank information disclosures seems to be essential, especially after the Global Financial Crisis. The adequate quantity of data provided to the public domain is a condition of transparency of the banking sector which should assure the optimization of market participants’ decisions. There is also a tendency to unify global accountancy standards, and they are expected to ensure the same scope of disclosed information for the global financial market. The aim of the study is to investigate if there are any differences with the number of risk disclosures among the banks using GAAP and IFRS accounting standards, and if more stable banking sectors tend to report a wider scope of data. Finding out the nature of the determinants of disclosures is an important aspect in terms of working out the procedures which will increase the transparency and stability of the financial markets.

Keywords: risk disclosures; financial statements; accounting standards; GAAP; IFRS (search for similar items in EconPapers)
JEL-codes: E44 E52 E58 F33 G18 G21 G28 (search for similar items in EconPapers)
Date: 2016
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Handle: RePEc:ann:inecon:y:2016:i:16:p:350-366