EconPapers    
Economics at your fingertips  
 

Market risk disclosure in banking: an empirical analysis on four global systemically important European banks

Enzo Scannella () and Salvatore Polizzi
Additional contact information
Enzo Scannella: University of Palermo
Salvatore Polizzi: University of Palermo

Journal of Banking Regulation, 2018, vol. 19, issue 2, 87-100

Abstract: Abstract Market risk reporting in banking has assumed such importance during the last decade. The purpose of this paper is to provide a methodology to evaluate the qualitative and quantitative profiles of the market risk disclosure in banking. We propose a hybrid methodology to assess whether or not banks are able to provide a satisfactory degree of information about the market risks they are exposed to. In this paper, we conduct an empirical research of market risk disclosure on a sample of four global systemically important European banks. The paper provides evidences that banks differ in their market risk reporting models, even though they are subject to similar regulatory requirements and accounting standards. The paper also generates some useful insights for further research.

Keywords: Market risk; Risk reporting; Risk disclosure; Banking; Financial regulation; Risk management (search for similar items in EconPapers)
JEL-codes: G01 G2 G18 G21 G24 G28 G32 (search for similar items in EconPapers)
Date: 2018
References: Add references at CitEc
Citations Track citations by RSS feed

Downloads: (external link)
http://link.springer.com/10.1057/s41261-017-0039-y Abstract (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pal:jbkreg:v:19:y:2018:i:2:d:10.1057_s41261-017-0039-y

Ordering information: This journal article can be ordered from
http://www.springer.com/finance/journal/41261/PS2

Access Statistics for this article

Journal of Banking Regulation is currently edited by Dalvinder Singh

More articles in Journal of Banking Regulation from Palgrave Macmillan
Bibliographic data for series maintained by Sonal Shukla ().

 
Page updated 2018-05-09
Handle: RePEc:pal:jbkreg:v:19:y:2018:i:2:d:10.1057_s41261-017-0039-y