1788872770     

Risk Disclosure in the European Banking Industry : Qualitative and Quantitative Content Analysis Methodologies / by Salvatore Polizzi

Cham : Springer International Publishing [2022.] ; Cham : Imprint: Springer [2022.], 2022

1 Online-Ressource (XI, 141 p. 6 illus. in color.)

Englisch

Erscheint auch als: (Druck-Ausgabe)

Erscheint auch als: (Druck-Ausgabe)

Erscheint auch als: (Druck-Ausgabe)

978-3-030-93967-0

978-3-030-93966-3 (ISBN der Printausgabe); 978-3-030-93968-7 (ISBN der Printausgabe); 978-3-030-93969-4 (ISBN der Printausgabe)

Elektronische Ressource: Zugang über Resolving-System (Lizenzangabe: Lizenzpflichtig)

Digital Object Identifier (DOI): 10.1007/978-3-030-93967-0

332.17     Ähnliche Literatur

bicssc: KNST ; bisacsh: BUS070140

LOC-SH: Financial services industry. ; Macroeconomics. ; Capital market. ; International economic relations. ; Economic history.

Risk management ; Banking ; Derivative disclosure practices ; Globally systemically important banks ; BNP Paribas ; Banco Santander ; Deutsche Bank ; Unicredit ; Single supervisory mechanisms ; Content analysis ; Financial methodology ; Robustness tests ; Accounting ; Banking regulation ; Islamic banks ; Proprietary cost theory ; Agency theory

Chapter 1. Introduction -- Chapter 2. Risk Disclosure in Banking: The State of the Art -- Chapter 3. Derivative Disclosure Practices in the European banking system: A Qualitative Analysis of Globally Systemically Important Banks -- Chapter 4. The Effects of the Single Supervisory Mechanisms on Bank Risk Disclosure: Evidence from a Quantitative Content Analysis -- Chapter 5. Concluding Remarks.

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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.