Download or read book Risk Disclosure in the European Banking Industry written by Salvatore Polizzi and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyses the use of qualitative and quantitative content analysis methodologies for risk disclosure practices in the European banking industry. While doing so, it assesses the level of transparency of financial and non-financial reports by focusing on the information disclosed to the public with reference to risk exposure and management. By drawing upon both qualitative and quantitative techniques, the book proposes two different methodological approaches to assess the information European financial institutions provide to the public with reference to the risk disclosure and derivative disclosure in their annual financial reports. These methodologies are subsequently employed to carry out empirical analyses on samples of European banks. By exploiting the points of strength of both qualitative and quantitative content analysis methodologies, this book offers insights into the advantages and disadvantages of these methodologies. The book is a must-read for academics and researchers that analyze disclosure practices of financial and non-financial firms, as well as financial analysts and other practitioners that are interested in assessing the level of transparency and evaluating the disclosures of financial and non-financial firms, especially, but not exclusively, with reference to risk disclosure and derivative disclosure.

Download or read book Disclosure of Risk Information in the European Banking Sector written by Emilia Klepczarek and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Risk Disclosure in the European Banking Industry written by Salvatore Polizzi and published by Springer Nature. This book was released on 2022-02-02 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyses the use of qualitative and quantitative content analysis methodologies for risk disclosure practices in the European banking industry. While doing so, it assesses the level of transparency of financial and non-financial reports by focusing on the information disclosed to the public with reference to risk exposure and management. By drawing upon both qualitative and quantitative techniques, the book proposes two different methodological approaches to assess the information European financial institutions provide to the public with reference to the risk disclosure and derivative disclosure in their annual financial reports. These methodologies are subsequently employed to carry out empirical analyses on samples of European banks. By exploiting the points of strength of both qualitative and quantitative content analysis methodologies, this book offers insights into the advantages and disadvantages of these methodologies. The book is a must-read for academics and researchers that analyze disclosure practices of financial and non-financial firms, as well as financial analysts and other practitioners that are interested in assessing the level of transparency and evaluating the disclosures of financial and non-financial firms, especially, but not exclusively, with reference to risk disclosure and derivative disclosure.

Download or read book Risk Disclosure in the European Banks written by Elham Masoumi and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Sustainable Finance in Europe written by Danny Busch and published by Springer Nature. This book was released on 2021-07-05 with total page 512 pages. Available in PDF, EPUB and Kindle. Book excerpt: The aim of this edited volume is to bring together the views of expert academics and practitioners on the latest regulatory developments in sustainable finance in Europe. The volume includes a wide range of cutting-edge issues, which relate to three main themes along which the volume is structured: (1) corporate governance; (2) financial stability; and (3) financial markets. With individual contributions deploying different methods of analysis, including theoretical contributions on the status quo of macro-financial research as well as law and economics approaches, the collection encourages interdisciplinary readership and will appeal to those researching capital markets law, European financial law, and sustainable finance, as well as practitioners within the finance industry.

Download or read book Contemporary Issues in Banking written by Myriam García-Olalla and published by Springer. This book was released on 2018-07-23 with total page 454 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers insights into the contemporary issues in banking with a special focus on the recent European regulatory reforms, governance and the performance of firms. Written by prestigious professors and expert academics in the field, the book also covers a diverse set of topics that have gained great importance in this sector such as firm financing, culture, risk and other challenges faced by banks. The book is of interest to scholars, students and professionals in banking.

Download or read book Key Regulatory Initiatives in EU Sustainable Banking written by Alexandra-Cristina Hanganu and published by BRILL. This book was released on 2023-05-25 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: With temperature exhibiting a growing trend and posing threats to future generations, the Paris Agreement set a cap level of no more than 2°C for the temperature increase, emphasizing the need for cross-national participation to combat climate change. At the European level, the European Commission pledged to make Europe achieve carbon neutrality by mid-century. However, to deliver on its commitment, extensive financial support and engagement from both private and public-sector players were acknowledged as requisites. Therefore, through their funding mechanism, banks assumed a leading role in financing the transition to a green economy. However, a new challenge of systemic nature – i.e. ESG risks – emerged, gaining regulatory attention and subsequently triggering numerous regulatory reforms. Therefore, this study explores the current European regulatory environment addressing sustainability, aiming to identify whether such regulatory frameworks can be considered a strategic opportunity, or contrastingly, a strategic burden for credit institutions.

Download or read book Market Risk Disclosure in Banking written by Enzo Scannella and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Corporate Governance and Risk Reporting written by Ahmed Barakat and published by . This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this paper, we examine the impact of corporate governance mechanisms on the quality of operational risk disclosures provided in the annual reports and risk reports in a representative sample of 63 publicly listed European banks for the fiscal years 2008 and 2009. We find that banks having a higher proportion of outside board directors are associated with higher operational risk disclosure quality. Additionally, our results make it clear that the agency theory outweighs the management entrenchment theory in banks as implied by a consistent positive association between the proportion of outstanding shares held by executive directors and operational risk disclosure quality. Interestingly, we find that more stringent legal system could enforce, or motivate, senior management to provide their bank's stakeholders with operational risk information of higher quality. Our results coincide with the findings of previous studies and confirm the positive impact of effective corporate governance mechanisms on disclosure quality in public firms and the importance of considering the effects of the legal setting in which various disclosure practices take place.

Download or read book International Convergence of Capital Measurement and Capital Standards written by and published by Lulu.com. This book was released on 2004 with total page 294 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Evaluation of the Impact of Risk Disclosure and Bank level Stability written by Ripon Mahmud and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Quality and Drivers of Own Credit Risk Measurement Disclosures for Fair Value Liabilities by European Banks written by Korbinian Eichner and published by . This book was released on 2014 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: This research paper studies the quality of own credit (OC) risk disclosures in European banks by analyzing their annual reports. By defining and applying a self-developed disclosure index that incorporates both the (i) relative quantity and (ii) richness of the information provided, it is found out that disclosure in annual reports about own credit risk tends to be low on average. Furthermore, there is a great difference between disclosure qualities of the analyzed banks.By using a multiple linear regression, various variables are tested for their influencing impact on OC disclosure quality. The analyzed variables were selected on a holistic basis and relate to a bank's earnings situation (profit and loss statement view), risk situation (balance sheet view), return on invested capital situation (investors' view), size and potential information asymmetries between the bank and investors.Our results support the overall hypothesis that own credit disclosure is a function of firm-specific variables. A statistically significant impact is found for variables related to the impact of the own credit adjustment on the bank's return on equity ratio (RoE) and the overall amount of financial liabilities designated at fair value. In case the impact is found to be large, banks disclose more and better information. We interpret these findings on the basis of the importance of the RoE performance measure in the financial industry. RoE represents a particularly important ratio for shareholders as it is often used as an approximation to what extend the bank was able to generate value for its shareholders. In general, our findings support rather the view that disclosure quality tends to be influenced to a higher degree by the own credit adjustments impact on banks' earnings than by the potential risk structure of the banks liabilities.

Download or read book Revisiting Risk Weighted Assets written by Vanessa Le Leslé and published by International Monetary Fund. This book was released on 2012-03-01 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this paper, we provide an overview of the concerns surrounding the variations in the calculation of risk-weighted assets (RWAs) across banks and jurisdictions and how this might undermine the Basel III capital adequacy framework. We discuss the key drivers behind the differences in these calculations, drawing upon a sample of systemically important banks from Europe, North America, and Asia Pacific. We then discuss a range of policy options that could be explored to fix the actual and perceived problems with RWAs, and improve the use of risk-sensitive capital ratios.

Download or read book Climate Risk and Financial Intermediaries written by Elisabetta Gualandri and published by Palgrave Macmillan. This book was released on 2024-05-08 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Climate change is defining structural modifications that affect the economy and the financial system. Within Europe, supervisors and supervised entities are increasingly focusing on the consequences of environmental, social and governance (ESG) risks, as they impact the soundness and stability of the financial system or interfere with the transmission channels of monetary policy and price stability, as well as raising sustainability financing issues. Focusing on climate-related risks within the broader theme of the ESG risks, this book, structured in six chapters, analyzes the evolving overall regulatory framework, the climate risk transmission channels, the peculiarities of climate risk transmission channels with reference to specific business models of financial intermediaries, and the governance and disclosure implications of climate risks. It will be of interest to academics, practitioners, and students in the fields of banking, financial services, sustainability, ESG, and climate risk.

Download or read book Risk Assessment of the European Banking System written by European Banking Authority and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Europe s New Supervisory Tools written by and published by . This book was released on 2015 with total page 444 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Disclosure Practices and Financial Crisis written by Irma Malafronte and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper empirically investigates disclosure practices in the European insurance industry, over the 2005-2010 time period. First, it measures the quality of disclosure, through a set of readability indices, the quantity of disclosure, through the construction of a disclosure index based on the risk information companies provide, and how they relate. Then, it estimates the relationship between the extent of some insurers' specific variables and risk disclosure practices. Finally, it examines the potential impact of the financial crisis on the reporting choices. The main results show that the annual reports are difficult to read and it is not documented an effort by companies to enhance their understandability, thus they seem to be addressed to a high-level financial educated public. The quantity of risk disclosure has increased over time, with a stronger growth between 2008 and 2010, and there is no significant relationship between the quality and the quantity of disclosure. Finally, the analysis also shows that insurers' characteristics, in terms of size, profitability, technical provisions, as well as home country and the trade-off between accounting value and market value of equity, significantly affect the amount of risk information disclosed; in the years affected by the financial crisis, the quantity of risk disclosure increases. These results recommend sustaining the production of voluntary information during future financial crises, thus regulatory initiatives i.e. Solvency II may move towards this way in order to enhance further risk disclosure practices in the European insurance industry.