The purpose of this paper is to evaluate the qualitative and quantitative profiles of the disclosure of credit risk in banking institutions. The authors employ content analysis to conduct an empirical study on a sample of large Italian banks. The sample represents approximately 60% of the Italian banking industry in terms of total assets.
Scannella, E., Polizzi, S. (2018). Credit Risk Disclosure Practices in the Annual Financial Reporting of Large Italian Banks: An Empirical Study. In Proceedings Wolpertinger Conference 2018, European Association of University Teachers of Banking and Finance, Università di Modena e Reggio Emilia, 29 Agosto – 1 Settembre, 2018, Modena..
Credit Risk Disclosure Practices in the Annual Financial Reporting of Large Italian Banks: An Empirical Study
Scannella, E
;Polizzi, S
2018-01-01
Abstract
The purpose of this paper is to evaluate the qualitative and quantitative profiles of the disclosure of credit risk in banking institutions. The authors employ content analysis to conduct an empirical study on a sample of large Italian banks. The sample represents approximately 60% of the Italian banking industry in terms of total assets.
| File | Dimensione | Formato | |
|---|---|---|---|
|
Abstract book - Wolpertinger 2018.pdf
accesso aperto
Descrizione: articolo principale
Tipologia:
Versione Editoriale
Dimensione
1.02 MB
Formato
Adobe PDF
|
1.02 MB | Adobe PDF | Visualizza/Apri |
I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
