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 della pubblicazione ospite||Frontier Topics in Banking. Investigating New Trends and Recent Developments in the Financial Industry|
|Numero di pagine||48|
|Stato di pubblicazione||Published - 2019|
|Nome||PALGRAVE MACMILLAN STUDIES IN BANKING AND FINANCIAL INSTITUTIONS|