Risk Disclosure in the European Banking Industry (eBook)

Qualitative and Quantitative Content Analysis Methodologies

Salvatore Polizzi (Autor)

eBook Download: PDF

2022 | 1st ed. 2022
XI, 141 Seiten
Springer International Publishing (Verlag)
978-3-030-93967-0 (ISBN)

Infos

This book analyses the use of qualitative and quantitative content analysis methodologies for risk disclosure practices in the European banking industry. While doing so, it assesses the level of transparency of financial and non-financial reports by focusing on the information disclosed to the public with reference to risk exposure and management. 

By drawing upon both qualitative and quantitative techniques, the book proposes two different methodological approaches to assess the information European financial institutions provide to the public with reference to the risk disclosure and derivative disclosure in their annual financial reports. These methodologies are subsequently employed to carry out empirical analyses on samples of European banks. By exploiting the points of strength of both qualitative and quantitative content analysis methodologies, this book offers insights into the advantages and disadvantages of these methodologies. 

The book is a must-read for academics and researchers that analyze disclosure practices of financial and non-financial firms, as well as financial analysts and other practitioners that are interested in assessing the level of transparency and evaluating the disclosures of financial and non-financial firms, especially, but not exclusively, with reference to risk disclosure and derivative disclosure.

?Salvatore Polizzi holds a PhD in Economics and Statistics, Department of Economics, Business and Statistics, University of Palermo, Italy. His research interests include banking, risk management, bank narrative reporting, and disclosure. During his academic career, he worked for the European Central Bank and Banca d'Italia. He held a Visiting Researcher position at the Bangor Business School, Bangor University, UK. He is a Member of the European Association of University Teachers in Banking and Finance (Wolpertinger club) and of the Italian Association of University Teachers in Banking and Finance (ADEIMF). His publications appear in reputable academic journals in the field of banking and finance, including the Journal of International Money & Finance and the Review of Quantitative Finance & Accounting.

Produkt-Details

• Erscheint lt. Verlag: 2.2.2022
• Reihe/Serie: UNIPA Springer Series
• Reihe/Serie: UNIPA Springer Series
• Zusatzinfo: XI, 141 p. 6 illus. in color.
• Sprache: englisch
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Finanzierung
• Themenwelt: Betriebswirtschaft / Management ► Spezielle Betriebswirtschaftslehre ► Bankbetriebslehre
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Unternehmensführung / Management
• Themenwelt: Wirtschaft ► Volkswirtschaftslehre
• Schlagworte: Accounting • Agency Theory • Banco Santander • Banking • banking regulation • BNP Paribas • content analysis • Derivative disclosure practices • Deutsche Bank • Financial methodology • Globally systemically important banks • Islamic banks • Proprietary cost theory • Risk Management • Robustness tests • Single supervisory mechanisms • unicredit
• ISBN-10: 3-030-93967-7 / 3030939677
• ISBN-13: 978-3-030-93967-0 / 9783030939670