Credit Risk Disclosure Practices in the Annual Financial Reporting of Large Italian Banks: An Empirical Study

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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.
Lingua originaleEnglish
Stato di pubblicazionePublished - 2018

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title = "Credit Risk Disclosure Practices in the Annual Financial Reporting of Large Italian Banks: An Empirical Study",
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.",
author = "Enzo Scannella and Salvatore Polizzi",
year = "2018",
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T1 - Credit Risk Disclosure Practices in the Annual Financial Reporting of Large Italian Banks: An Empirical Study

AU - Scannella, Enzo

AU - Polizzi, Salvatore

PY - 2018

Y1 - 2018

N2 - 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.

AB - 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.

UR - http://hdl.handle.net/10447/298695

UR - http://www.wolpertinger2018.unimore.it/

M3 - Paper

ER -