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Risk Reporting under IFRS 7: A study on the EU banking sector
2015 (English)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

Purpose – The purpose of the study is to empirically investigate the risk reporting prac-tices among 29 large European banks in ten countries. The extent of disclosure is exam-ined with respect to IFRS 7 requirements on credit risk, liquidity risk and market risk, in the year of 2013. Furthermore, emphasis is put on banks’ potential disclosure patterns as well as their societal impact.

Methodology – The thesis uses content analysis with a cross-sectional design, to gener-ate quantitative indicators of the disclosure degree and to determine if differences across countries and bank size exist. Data collected from banks’ official documents is analyzed with the use of an index, which is based on disclosure requirements from IFRS 7.

Findings – The findings indicate that banks attempt to follow IFRS 7 and compliance among the three risk categories is relatively consistent, although, a lack of transparency is still evident. No significant connection is observed concerning bank size and the level of disclosure. However, an association between geographical distribution and the disclo-sure degree is found, where UK banks are documented as most transparent.

Contribution – This study contributes to the under-researched literature on risk report-ing by financial institutions. Additionally, an attempt is made to utilize the legitimacy theory to explore the societal assessment of risk disclosures within the banking sector.

Value – This thesis adds value to the discussed subject of risk reporting in the EU, es-pecially focusing on IFRS 7 disclosures on three risk categories. The moderate level of risk exposure implies that an information gap exists, which consequently makes stake-holders restricted when evaluating banks’ risk profiles.

Place, publisher, year, edition, pages
2015.
Keywords [en]
Bank risk disclosures, transparency, credit risk, liquidity risk, market risk, IFRS 7, content analysis, legitimacy theory, European Union
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hj:diva-27158ISRN: Ju-IHH-FÖA-2.2015-0058OAI: oai:DiVA.org:hj-27158DiVA, id: diva2:820706
Subject / course
IHH, Business Administration
Presentation
2015-05-16, 14:03 (English)
Supervisors
Examiners
Available from: 2015-07-30 Created: 2015-06-12 Last updated: 2015-07-30Bibliographically approved

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CiteExportLink to record
Permanent link

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Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
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