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Disclosure of risk information in the European banking sector

Emilia Klepczarek ()
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Emilia Klepczarek: Uniwersytet Lodzki

No 18/2015, Working Papers from Institute of Economic Research

Abstract: The debate on the scope of bank information disclosures seems to be an essential issue, especially after the 2007-2010 financial crisis. The adequate number of data provided to the public domain is the condition of transparency of the banking sector, which should assure the optimization of market participants’ decisions. There is also a tendency to unify the global accountancy standards and they are expected to ensure the same scope of disclosed information for the global financial market. The aim of the study is to check if the accounting standards required by the European countries influence the number of risk disclosures and if more stable banking sectors tend to report wider scope of data. Finding out the nature of disclosures’ determinants is an important aspect in terms of working out the procedures increasing the transparency and stability of the financial markets.

Keywords: risk disclosures; financial statements; accounting standards; GAAP; IFRS (search for similar items in EconPapers)
JEL-codes: E44 E52 E58 F33 G18 G21 G28 (search for similar items in EconPapers)
Date: 2015-03, Revised 2015-03
New Economics Papers: this item is included in nep-acc, nep-ban and nep-mac
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Handle: RePEc:pes:wpaper:2015:no18