Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/219634 
Autor:innen: 
Erscheinungsjahr: 
2015
Schriftenreihe/Nr.: 
Institute of Economic Research Working Papers No. 18/2015
Verlag: 
Institute of Economic Research (IER), Toruń
Zusammenfassung: 
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.
Schlagwörter: 
risk disclosures
financial statements
accounting standards
GAAP
IFRS
JEL: 
E44
E52
E58
F33
G18
G21
G28
Creative-Commons-Lizenz: 
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Dokumentart: 
Working Paper

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