Search results for " disclosure"

Hypochondriasis and health anxiety in the German population

2007

Epidemiologic studies on hypochondriasis are very rare and have not been included in large North American community surveys until now. In order to gain information on the prevalence as well as the socio-demographic characteristics of hypochondriasis, the following community study was carried out. Analyses are based on an assessment of 1575 subjects selected by socio-demographic representation criteria for the German community. All subjects completed the Illness Attitude Scales (IAS) and responded to several additional questions on sociodemographics and diagnostic criteria pertaining to Diagnostic and Statistical Manual of Mental Disorders, fourth edition (DSM-IV) hypochondriasis. The IAS is…

Interpersonal Violence and Women's Psychological Well-Being

2011

The health impact of violence against women by perpetrators other than intimate partners has received little attention. This study aims to analyze the effect of different forms of interpersonal violence on women's health.Adult women (10,815) randomly sampled from primary healthcare services around Spain were included. Women were grouped as follows: (1) no history of violence, (2) history of intimate partner violence only (IPV), (3) history of non-IPV only, and (4) history of both IPV and non-IPV. Lifetime prevalence of violence by IPV, non-IPV, and both was calculated. Adjusted multivariable regression analysis was performed to assess the effects of the different forms of violence on women'…

Essays on Risk Disclosure: Evidence from the Banking Industry

2021

An Analysis of the Presence and Composition of OutLists at United States, Canadian, and European Medical Institutions

2019

Sexual and gender minority (SGM) medical students and physicians are exposed to bias in professional contexts. One strategy for promoting SGM visibility and inclusion within medicine is the development of institutional OutLists, which are online, opt-in lists of SGM-identified individuals affiliated with an academic institution. We present the first quantitative evaluation of publicly accessible OutLists at medical institutions in the United States, Canada, and Europe. Nineteen OutLists were identified in the United States; no OutLists were identified in other countries. All OutLists in the United States were identified at allopathic institutions with no institutional religious affiliation.…

European Union Directive: the 8th company law directive on discosure and transparency

2015

Abstract not needed because the work is a voice of an encyclopedia

Risk Disclosure in the European Banking Industry: Qualitative and Quantitative Content Analysis Methodologies

2022

This book aims to shed light on the advantages and disadvantages of both qualitative and quantitative content analysis methodologies by examining risk disclosure practices in the European banking industry. Content analysis methodologies allow to assess the level of transparency of financial and non-financial reports by focusing on the information disclosed to the public with reference to their risk exposure and management. There is an ongoing debate in the literature to understand whether qualitative or quantitative content analysis methodologies are more effective and useful to analyse disclosure practices. Some authors contend that qualitative methodologies may be more appropriate because…

I diritti dei consumatori dopo la Direttiva 2011/83/UE

2013

Il saggio offre una disamina critica dei contenuti della Direttiva 2011/83/UE, anche in rapporto agli obiettivi annunciati nella Proposta ( e poi abbandonati), soffermandosi particolarmente sulle regole in tema di obblighi di informazione al consumatore.Alla luce di queste regole, la nuova Direttiva si rivela quale ulteriore significativa conferma della scelta che affida l'obiettivo della trasparenza contrattuale a rigide prescrizioni di forma e contenuto dell'informazione, lungo un processo che qui viene definito di "standardizzazione" delle condotte del professionista. L'obiettivo di disclosure viene affidato non a tecniche di controllo e verifica del concreto livello di informazione offe…

Market risk disclosure in banking: an empirical analysis on four global systemically important European banks

2017

Market risk reporting in banking has assumed such importance during the last decade. The purpose of this paper is to provide a methodology to evaluate the qualitative and quantitative profiles of the market risk disclosure in banking. We propose a hybrid methodology to assess whether or not banks are able to provide a satisfactory degree of information about the market risks they are exposed to. In this paper, we conduct an empirical research of market risk disclosure on a sample of four global systemically important European banks. The paper provides evidences that banks differ in their market risk reporting models, even though they are subject to similar regulatory requirements and accoun…

How to measure bank credit risk disclosure? Testing a new methodological approach based on the content analysis framework

2020

AbstractRisk disclosure is a crucial factor in enhancing the efficiency of financial markets and promoting financial stability. This paper proposes a methodological tool to analyze credit risk disclosure in bank financial reports, based on the content analysis framework. The authors also uses this methodology to carry out an empirical study on a small sample of large Italian banks. The paper provides preliminary empirical evidence that banks differ in their credit risk disclosure, even though they are subject to homogeneous regulatory and accounting requirements. Furthermore, by carrying out a correlation-based network analysis, the paper provides preliminary evidence on the existence of a …

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…