Accounting Aspects of Banking Risk Management

Izabella Krajnik (), Monika Fosztó () and Antonia Izabella Kelemen ()
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Izabella Krajnik: University of BabeÅŸ-Bolyai Cluj-Napoca, Faculty of Economics and Business Administration, Romania
Monika Fosztó: University of Babeş-Bolyai Cluj-Napoca, Faculty of Economics and Business Administration, Romania
Antonia Izabella Kelemen: University of BabeÅŸ-Bolyai Cluj-Napoca, Faculty of Economics and Business Administration, Romania

Manager Journal, 2019, vol. 29, issue 1, 53-60

Abstract: Recognizing that banking accounting risks are a field of uncertainty, regulatory bodies in the accounting field have taken their views on the obligation to present the main assumptions of valuation. This information is designed to allow users of financial statements to assess whether companies are prudent or not in establishing their values.Over the past decades, banking services have expanded considerably. Newly emerging financial services institutions have become competitors to commercial banks.Institutional investors, with various investments, often promising higher returns on bank deposits and providing greater flexibility, attracted a growing pool of savings and offered alternatives to those seeking funds.

Keywords: risk management; accounting; bank risk; financial stability (search for similar items in EconPapers)
Date: 2019
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