 Models of Accounting Disclosure by Banking InstitutionsGaoqing Zhang Foundations and Trends(R) in Accounting, 2023, vol. 17, issue 3-4, 173-300 Abstract: In this monograph, I advocate and illustrate an emerging stream of accounting literature that deploys economic models to study issues of accounting disclosure by banking institutions. To motivate the focus on a specific industry (banking), I identify two banking specificities: first, banks are fragile to the risk of runs due to their economic roles in liquidity creation, and second, banks are heavily regulated due to a desire to protect uninformed and dispersed depositors. More importantly, I show that considering these banking specificities, accounting disclosure by banks can play a prominent role in influencing the stability and the efficiency of the banking system. I present workhorse models that can be adapted as building blocks to capture the roles of accounting disclosure in the banking industry. I also draw on recent studies to illustrate specific accounting applications of the workhorse models and discuss their potential to generate implications that inform policy debates and empirical tests. Keywords: Financial reporting; Performance measurement; Corporate Governance; Disclosure; Financial markets: Financial intermediation; Industrial Organization: Regulatory Economics; Corporate finance: Agency theory and information (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:now:fntacc:1400000071 Access Statistics for this article More articles in Foundations and Trends(R) in Accounting from now publishers |
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