RISK INFORMATION DISCLOSURE IN BANKING SYSTEM – AN OVERVIEW OF EMPIRICAL EVIDENCES

Cristina Alexandrina Stefanescu ()
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Cristina Alexandrina Stefanescu: Faculty of Economics and Business Administration, Babes-Bolyai University, Cluj-Napoca, Romania

JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, 2013

Abstract: Our paper approaches risk information disclosure concept from a different perspective – the researchers one - presenting an overview image of what has already been studied, analyzing and discussing the trends of research on this topic, which is important to all researchers interested on it. The main reason of focusing our research in this area was the continuously increasing importance given to corporate governance and transparency, as a consequence of the most recently corporate failures and accounting scandals, not only among regulatory authorities and at companies level, but in academic environment, too, where we have assisted at an increasingly interest in measuring the level of transparency by developing disclosure indices in this respect. Thus, our paper provides a different approach, by focusing upon the trend of research studies on risk information disclosure in a particular economic field, the banking one, thus offering a qualitative analysis of prior empirical evidences.

Keywords: corporate governance; banking system; risk; disclosure (search for similar items in EconPapers)
JEL-codes: G30 M41 (search for similar items in EconPapers)
Date: 2012
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http://tbs.ubbcluj.ro/RePEc/bbn/journl/Negotia_1_2013.pdf Revised version, 2012 (application/pdf)

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Persistent link: https://EconPapers.repec.org/RePEc:bbn:journl:2013_1_5_stefanescu

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