Derivative Disclosure Practices in the Annual Financial Reporting of Large European Banks: A Cross-country Empirical Study

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Abstract

The topic of this paper is derivative reporting in banking. The authors employ content analysis to conduct an empirical study on a sample of large European banks. The research aims to assess the qualitative and quantitative profiles of derivative disclosure in banking institutions. The paper provides evidences that banks differ in their derivative reporting, even though they are subject to similar regulatory requirements and accounting standards. The paper also shows that there is room to improve various aspects of derivatives disclosure in banking.
Lingua originaleEnglish
Stato di pubblicazionePublished - 2018

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title = "Derivative Disclosure Practices in the Annual Financial Reporting of Large European Banks: A Cross-country Empirical Study",
abstract = "The topic of this paper is derivative reporting in banking. The authors employ content analysis to conduct an empirical study on a sample of large European banks. The research aims to assess the qualitative and quantitative profiles of derivative disclosure in banking institutions. The paper provides evidences that banks differ in their derivative reporting, even though they are subject to similar regulatory requirements and accounting standards. The paper also shows that there is room to improve various aspects of derivatives disclosure in banking.",
keywords = "Risk reporting, Risk disclosure, Derivative, Banking, Financial regulation, Risk management, Financial reporting.",
author = "Enzo Scannella and Salvatore Polizzi",
year = "2018",
language = "English",

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T1 - Derivative Disclosure Practices in the Annual Financial Reporting of Large European Banks: A Cross-country Empirical Study

AU - Scannella, Enzo

AU - Polizzi, Salvatore

PY - 2018

Y1 - 2018

N2 - The topic of this paper is derivative reporting in banking. The authors employ content analysis to conduct an empirical study on a sample of large European banks. The research aims to assess the qualitative and quantitative profiles of derivative disclosure in banking institutions. The paper provides evidences that banks differ in their derivative reporting, even though they are subject to similar regulatory requirements and accounting standards. The paper also shows that there is room to improve various aspects of derivatives disclosure in banking.

AB - The topic of this paper is derivative reporting in banking. The authors employ content analysis to conduct an empirical study on a sample of large European banks. The research aims to assess the qualitative and quantitative profiles of derivative disclosure in banking institutions. The paper provides evidences that banks differ in their derivative reporting, even though they are subject to similar regulatory requirements and accounting standards. The paper also shows that there is room to improve various aspects of derivatives disclosure in banking.

KW - Risk reporting, Risk disclosure, Derivative, Banking, Financial regulation, Risk management, Financial reporting.

UR - http://hdl.handle.net/10447/298686

UR - http://pfn18.iscte-iul.pt/

M3 - Paper

ER -