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

Risultato della ricerca: Other


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
Numero di pagine1
Stato di pubblicazionePublished - 2018


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