Search results for "Derivative Disclosure"

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…