Market Risk Disclosure in Banks’ Balance Sheet and Pillar 3 Report: the Case of Italian Banks

García-Olalla, M; Clifton, J; Elliot, V; Lindblom, T; Miklaszewska, E; Pys, J; Farina, V; Galloppo, G; Previati, D; Cosma, C; Pancotto, F; Vezzani, P.

Risultato della ricerca: Chapter

Abstract

The aim of this chapter is to investigate market risk disclosure in banking. The author employs content analysis to conduct an empirical study on a sample of the ten largest Italian banks. The study provides evidence that banks differ in their market risk reporting, even though they are subject to similar regulatory requirements and accounting standards. It also shows that there is room to improve various aspects of risk disclosure, and provides some useful insights for further research. The structure of this chapter is as follows. Section 1 introduces market risk disclosure in banking. Section 2 provides the theoretical foundations of risk disclosure. Section 3 analyses the specific nature of market risk and provides a regulatory and accounting perspective. Section 4 presents a hybrid scoring model based on analytical grids of risk disclosure parameters to assess market risk disclosure. Section 5 analyses and discusses the main research findings, as well as the potential implications, while Section 6 presents the conclusions drawn.
Lingua originaleEnglish
Titolo della pubblicazione ospiteContemporary Issues in Banking. Regulation, Governance and Performance
Pagine53-90
Numero di pagine38
Volume1
Stato di pubblicazionePublished - 2018

Serie di pubblicazioni

NomePALGRAVE MACMILLAN STUDIES IN BANKING AND FINANCIAL INSTITUTIONS

Cita questo

García-Olalla, M; Clifton, J; Elliot, V; Lindblom, T; Miklaszewska, E; Pys, J; Farina, V; Galloppo, G; Previati, D; Cosma, C; Pancotto, F; Vezzani, P. (2018). Market Risk Disclosure in Banks’ Balance Sheet and Pillar 3 Report: the Case of Italian Banks. In Contemporary Issues in Banking. Regulation, Governance and Performance (Vol. 1, pagg. 53-90). (PALGRAVE MACMILLAN STUDIES IN BANKING AND FINANCIAL INSTITUTIONS).

Market Risk Disclosure in Banks’ Balance Sheet and Pillar 3 Report: the Case of Italian Banks. / García-Olalla, M; Clifton, J; Elliot, V; Lindblom, T; Miklaszewska, E; Pys, J; Farina, V; Galloppo, G; Previati, D; Cosma, C; Pancotto, F; Vezzani, P.

Contemporary Issues in Banking. Regulation, Governance and Performance. Vol. 1 2018. pag. 53-90 (PALGRAVE MACMILLAN STUDIES IN BANKING AND FINANCIAL INSTITUTIONS).

Risultato della ricerca: Chapter

García-Olalla, M; Clifton, J; Elliot, V; Lindblom, T; Miklaszewska, E; Pys, J; Farina, V; Galloppo, G; Previati, D; Cosma, C; Pancotto, F; Vezzani, P. 2018, Market Risk Disclosure in Banks’ Balance Sheet and Pillar 3 Report: the Case of Italian Banks. in Contemporary Issues in Banking. Regulation, Governance and Performance. vol. 1, PALGRAVE MACMILLAN STUDIES IN BANKING AND FINANCIAL INSTITUTIONS, pagg. 53-90.
García-Olalla, M; Clifton, J; Elliot, V; Lindblom, T; Miklaszewska, E; Pys, J; Farina, V; Galloppo, G; Previati, D; Cosma, C; Pancotto, F; Vezzani, P. Market Risk Disclosure in Banks’ Balance Sheet and Pillar 3 Report: the Case of Italian Banks. In Contemporary Issues in Banking. Regulation, Governance and Performance. Vol. 1. 2018. pag. 53-90. (PALGRAVE MACMILLAN STUDIES IN BANKING AND FINANCIAL INSTITUTIONS).
García-Olalla, M; Clifton, J; Elliot, V; Lindblom, T; Miklaszewska, E; Pys, J; Farina, V; Galloppo, G; Previati, D; Cosma, C; Pancotto, F; Vezzani, P. / Market Risk Disclosure in Banks’ Balance Sheet and Pillar 3 Report: the Case of Italian Banks. Contemporary Issues in Banking. Regulation, Governance and Performance. Vol. 1 2018. pagg. 53-90 (PALGRAVE MACMILLAN STUDIES IN BANKING AND FINANCIAL INSTITUTIONS).
@inbook{8ebc0f7c541b4c6b9863393986949151,
title = "Market Risk Disclosure in Banks’ Balance Sheet and Pillar 3 Report: the Case of Italian Banks",
abstract = "The aim of this chapter is to investigate market risk disclosure in banking. The author employs content analysis to conduct an empirical study on a sample of the ten largest Italian banks. The study provides evidence that banks differ in their market risk reporting, even though they are subject to similar regulatory requirements and accounting standards. It also shows that there is room to improve various aspects of risk disclosure, and provides some useful insights for further research. The structure of this chapter is as follows. Section 1 introduces market risk disclosure in banking. Section 2 provides the theoretical foundations of risk disclosure. Section 3 analyses the specific nature of market risk and provides a regulatory and accounting perspective. Section 4 presents a hybrid scoring model based on analytical grids of risk disclosure parameters to assess market risk disclosure. Section 5 analyses and discusses the main research findings, as well as the potential implications, while Section 6 presents the conclusions drawn.",
author = "{Garc{\'i}a-Olalla, M; Clifton, J; Elliot, V; Lindblom, T; Miklaszewska, E; Pys, J; Farina, V; Galloppo, G; Previati, D; Cosma, C; Pancotto, F; Vezzani, P.} and Enzo Scannella",
year = "2018",
language = "English",
isbn = "978-3-319-90293-7",
volume = "1",
series = "PALGRAVE MACMILLAN STUDIES IN BANKING AND FINANCIAL INSTITUTIONS",
pages = "53--90",
booktitle = "Contemporary Issues in Banking. Regulation, Governance and Performance",

}

TY - CHAP

T1 - Market Risk Disclosure in Banks’ Balance Sheet and Pillar 3 Report: the Case of Italian Banks

AU - García-Olalla, M; Clifton, J; Elliot, V; Lindblom, T; Miklaszewska, E; Pys, J; Farina, V; Galloppo, G; Previati, D; Cosma, C; Pancotto, F; Vezzani, P.

AU - Scannella, Enzo

PY - 2018

Y1 - 2018

N2 - The aim of this chapter is to investigate market risk disclosure in banking. The author employs content analysis to conduct an empirical study on a sample of the ten largest Italian banks. The study provides evidence that banks differ in their market risk reporting, even though they are subject to similar regulatory requirements and accounting standards. It also shows that there is room to improve various aspects of risk disclosure, and provides some useful insights for further research. The structure of this chapter is as follows. Section 1 introduces market risk disclosure in banking. Section 2 provides the theoretical foundations of risk disclosure. Section 3 analyses the specific nature of market risk and provides a regulatory and accounting perspective. Section 4 presents a hybrid scoring model based on analytical grids of risk disclosure parameters to assess market risk disclosure. Section 5 analyses and discusses the main research findings, as well as the potential implications, while Section 6 presents the conclusions drawn.

AB - The aim of this chapter is to investigate market risk disclosure in banking. The author employs content analysis to conduct an empirical study on a sample of the ten largest Italian banks. The study provides evidence that banks differ in their market risk reporting, even though they are subject to similar regulatory requirements and accounting standards. It also shows that there is room to improve various aspects of risk disclosure, and provides some useful insights for further research. The structure of this chapter is as follows. Section 1 introduces market risk disclosure in banking. Section 2 provides the theoretical foundations of risk disclosure. Section 3 analyses the specific nature of market risk and provides a regulatory and accounting perspective. Section 4 presents a hybrid scoring model based on analytical grids of risk disclosure parameters to assess market risk disclosure. Section 5 analyses and discusses the main research findings, as well as the potential implications, while Section 6 presents the conclusions drawn.

UR - http://hdl.handle.net/10447/298676

UR - https://www.palgrave.com/in/book/9783319902937

M3 - Chapter

SN - 978-3-319-90293-7

VL - 1

T3 - PALGRAVE MACMILLAN STUDIES IN BANKING AND FINANCIAL INSTITUTIONS

SP - 53

EP - 90

BT - Contemporary Issues in Banking. Regulation, Governance and Performance

ER -