Search results for " banking risks"

showing 4 items of 4 documents

Credit derivatives disclosure in banks’ risk reporting: Empirical evidence from four large European banks

2019

This paper aims to analyze the derivatives disclosure in banks’ annual risk reports. In this paper, the author uses content analysis to examine the qualitative and quantitative profiles of the derivatives disclosure at a cross-country level, with particular reference to credit derivatives. The empirical research is conducted on a sample of large European banks. The paper also shows that there is room to improve various aspects of derivatives disclosure, and provides some useful insights for further research. The derivatives disclosure in banks’ annual risk reports has deep managerial, financial, regulatory and accounting implications at a firm and industry levels, and the comprehension of t…

Economics and Econometrics050208 financeSettore SECS-P/11 - Economia Degli Intermediari Finanziaribusiness.industryStrategy and Management05 social sciencesAccountingSample (statistics)050201 accountingEmpirical researchRisk reporting Risk disclosure Credit derivative Banking Financial regulation Risk management Banking risks.Content analysis0502 economics and businessCredit derivativebusinessEmpirical evidenceFinanceRisk Governance and Control: Financial Markets and Institutions
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Market Risk Disclosure in Banks’ Balance Sheet and Pillar 3 Report: the Case of Italian Banks

2018

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…

Settore SECS-P/11 - Economia Degli Intermediari FinanziariMarket risk Banking risks Risk reporting Risk disclosure Banking Financial regulation Risk management.
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How Banks Disclose Market Risk Information: an Empirical Analysis on a Sample of Italian Banks.

The topic of this paper is market risk reporting in banking, and its purpose is to provide a methodology to evaluate the qualitative and quantitative profiles of market risk disclosure. This methodology, based on a hybrid scoring approach, aims to assess the market risk disclosure in banking. In this paper, I use content analysis to conduct an empirical research on a sample of Italian banks. The paper provides evidences that banks differ in their market risk 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 market risk disclosure.

Settore SECS-P/11 - Economia Degli Intermediari FinanziariMarket risk Risk reporting Risk disclosure Banking Financial regulation Risk management Risk measurement Banking risks.
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LA MULTICANALITA’ NEL RETAIL BANKING: INNOVAZIONI, STRATEGIE, RISCHI

2017

Il presente lavoro intende prendere in esame i processi di innovazione tecnologica ed organizzativa nel mercato dei servizi di retail banking, con particolare riferimento all’accesso multicanale ai prodotti e servizi bancari che, inquadrandosi nei profondi cambiamenti della struttura distributiva delle banche intervenuti negli ultimi anni, rappresenta un connotato strutturale del mercato dei servizi bancari retail. Saranno, pertanto, analizzati i caratteri distintivi della multicanalità nel retail banking, le implicazioni di carattere organizzativo e strategico che simili processi evolutivi determinano nell’economia e gestione delle banche, i principali profili di rischio relativi all’impie…

Settore SECS-P/11 - Economia Degli Intermediari Finanziaribanca multicanalità banca retail innovazione rischi bancari modelli di business servizi bancari.bank multi-channel banking retail banking innovation banking risks business model banking services.
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