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.
|Titolo:||Credit Risk Disclosure Practices in the Annual Financial Reporting of Large Italian Banks|
SCANNELLA, Enzo (Corresponding)
|Data di pubblicazione:||2019|
|Citazione:||Scannella, E., & Polizzi, S. (2019). Credit Risk Disclosure Practices in the Annual Financial Reporting of Large Italian Banks.|
|Appare nelle tipologie:||2.01 Capitolo o Saggio|