Search results for "Financial Regulation"
showing 9 items of 29 documents
Derivative Disclosure Practices in the Annual Financial Reporting of Large European Banks: A Cross-country Empirical Study
2018
The topic of this paper is derivative reporting in banking. The authors employ content analysis to conduct an empirical study on a sample of large European banks. The research aims to assess the qualitative and quantitative profiles of derivative disclosure in banking institutions. The paper provides evidences that banks differ in their derivative 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 derivatives disclosure in banking.
L’evoluzione dell’attività bancaria tra innovazioni istituzionali, regolamentari e di mercato: alcune riflessioni e spunti di ricerca
2018
This paper aims to examine the evolution of the bank business models in Italy, with reference to some crucial institutional, economic, and regulatory aspects. A proper and well-functioning banking system is an essential condition to ensure a stable and efficient financial system, and a well-functioning real economy. The Italian banking system is affected by a deep reconfiguration of business models as a consequence of financial, market, technological, and institutional innovations that are posing some critical questions to the traditional role and functions of a bank in a globalized and interconnected economic system.
Credit Risk Disclosure Practices in the Annual Financial Reporting of Large Italian Banks: An Empirical Study
2018
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.
Rischio di liquidità, profili di governance e forme istituzionali: evidenze empiriche su un campione di banche europee
2022
La crisi finanziaria 2007-2009 e l’emergenza pandemica da Covid-19 hanno evidenziato l’importanza del mantenimento di condizioni di liquidità per il regolare funzionamento delle imprese, del sistema finanziario e dei mercati. Questo lavoro ha l’obiettivo di analizzare le relazioni esistenti tra le caratteristiche della governance bancaria, con particolare riferimento alla composizione del board e del risk committee e l’esposizione al rischio di liquidità della banca, declinato quale disallineamento delle scadenze tra prestiti e depositi. L’indagine è condotta su un campione di banche europee e mette in evidenza come l’azione del risk committee nella mitigazione del rischio di liquidità sia …
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…
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.
Editorial
2016
Editorial of the first issue of the International Journal of Financial Innovation in Banking (IJFIB), published by Inderscience. The mission of the IJFIB is to publish theoretical and empirical papers, which further the disciplines of banking, supporting and encouraging research and intellectual debate on financial innovation issues.
Editorial
2016
The purpose of this special issue is to offer different perspectives on finance sustainability and to develop analytical frameworks for the analysis of the drivers of sustainability at a firm and industry level. Financial mechanisms, instruments, markets, risk management techniques, and business models are identified and their interactions are examined and discussed in the following papers.
Theory and regulation of liquidity risk management in banking
2016
Liquidity risk is now more important than it used to be in the past. The financial crisis has emphasised the importance of liquidity risk to the functioning of banking and financial system. The paper presents a theoretical and regulatory investigation of two types of liquidity risk: funding liquidity risk and market liquidity risk. The paper analyses the different approaches to measure the impact of funding and market liquidity risk in the economics and management of banks. The paper provides also an analysis of the organisational implications of the asset and liability management perspective of liquidity risk. Liquidity risk does not need to be covered by equity but by an adequate volume o…