6533b855fe1ef96bd12b18d5
RESEARCH PRODUCT
Credit Risk Disclosure Practices in the Annual Financial Reporting of Large Italian Banks: An Empirical Study
Enzo ScannellaSalvatore Polizzisubject
Settore SECS-P/11 - Economia Degli Intermediari FinanziariCredit risk Risk reporting Risk disclosure Banking Financial regulation Risk management.description
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.
| year | journal | country | edition | language |
|---|---|---|---|---|
| 2018-01-01 |