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EnglishThe 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 |
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