The topic of this chapter is the evaluation of credit risk disclosure practices in the annual financial reporting of banks. The empirical research is conducted on a sample of ten large Italian banks. The authors employ content analysis and propose a hybrid scoring model for the assessment of credit risk disclosure. The chapter provides empirical evidences on the differences that charac-terize credit risk reporting practices in banking, even though banks are under the rule of identical accounting standards and regulatory structures.
Scannella, E., & Polizzi, S. (2019). Credit Risk Disclosure Practices in the Annual Financial Reporting of Large Italian Banks. In E. Gualandri, V. Venturelli, & A. Sclip (a cura di), Frontier Topics in Banking. Investigating New Trends and Recent Developments in the Financial Industry (pp. 245-292). Cham : Palgrave Macmillan.
Data di pubblicazione: | 2019 | |
Titolo: | Credit Risk Disclosure Practices in the Annual Financial Reporting of Large Italian Banks | |
Autori: | ||
Citazione: | Scannella, E., & Polizzi, S. (2019). Credit Risk Disclosure Practices in the Annual Financial Reporting of Large Italian Banks. In E. Gualandri, V. Venturelli, & A. Sclip (a cura di), Frontier Topics in Banking. Investigating New Trends and Recent Developments in the Financial Industry (pp. 245-292). Cham : Palgrave Macmillan. | |
Abstract: | The topic of this chapter is the evaluation of credit risk disclosure practices in the annual financial reporting of banks. The empirical research is conducted on a sample of ten large Italian banks. The authors employ content analysis and propose a hybrid scoring model for the assessment of credit risk disclosure. The chapter provides empirical evidences on the differences that charac-terize credit risk reporting practices in banking, even though banks are under the rule of identical accounting standards and regulatory structures. | |
Digital Object Identifier (DOI): | http://dx.doi.org/10.1007/978-3-030-16295-5 | |
URL: | https://www.palgrave.com/gp/book/9783030162948 | |
Settore Scientifico Disciplinare: | Settore SECS-P/11 - Economia Degli Intermediari Finanziari | |
Appare nelle tipologie: | 2.01 Capitolo o Saggio |
File in questo prodotto:
File | Descrizione | Tipologia | Licenza | |
---|---|---|---|---|
Book chapter Palgrave 2019-Scannella.pdf | Articolo principale | Versione Editoriale | Administrator Richiedi una copia |