The Impact of Financial Reporting on Disclosures for Banking Supervision Purposes

Nadezhda Popova-Yosifova ()
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Nadezhda Popova-Yosifova: University of Economics - Varna

Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, 2018, vol. 7, issue 2, 100-106

Abstract: The information from the bank’s general-purpose financial statements gives a firm grounding for performance of banking supervision. The aim of this research is to outline the main aspects of interaction between the financial and the supervisory reporting, as well as to make proposals for optimization of the regulatory-purpose disclosures. The information contained in the annual disclosures of the banks in Bulgaria has been studied for the period 2014 to 2017 for supervisory purposes in accordance with Regulation (EU) No.575/2013 on prudential requirements for credit institutions and investment firms.

Keywords: financial reporting; banking supervision; disclosures; banks (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:vra:journl:v:7:y:2018:i:2:p:100-106

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