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True confessions: should banks be required to disclose more?

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Author Info
Mitchell Berlin

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Abstract

Mitchell Berlin examines disclosure requirements for banks. Can market participants play a significant role in ensuring that banks limit their risk-taking? Although regulators find this idea increasingly attractive, economists generally have two schools of thought: Such monitoring could substitute for regulatory discipline to a significant extent or the roles of regulators and market participants could be complementary. But to evaluate banks' risk-taking, investors would want good information about a bank's activities and balance sheet. In light of this, would more disclosure by banks be a good thing? While there are no definitive answers to this question, in "True Confessions: Should Banks Be Required to Disclose More?" Berlin reviews some recent economic literature that can offer useful insights to policymakers.

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Publisher Info
Article provided by Federal Reserve Bank of Philadelphia in its journal Business Review.

Volume (Year): (2004)
Issue (Month): Q4 ()
Pages: 7-15
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Handle: RePEc:fip:fedpbr:y:2004:i:q4:p:7-15

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Related research
Keywords: Risk management;

Cited by:
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  1. Bischof, Jannis & Wüstemann, Jens, 2007. "How Does Fair Value Measurement under IAS 39 Affect Disclosure Choices of European Banks?," Sonderforschungsbereich 504 Publications 07-75, Sonderforschungsbereich 504, Universität Mannheim & Sonderforschungsbereich 504, University of Mannheim. [Downloadable!]
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This page was last updated on 2009-11-16.


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