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Accounting Aspects of Banking Risk Management

Author

Listed:
  • Izabella Krajnik

    (University of BabeÅŸ-Bolyai Cluj-Napoca, Faculty of Economics and Business Administration, Romania)

  • Monika Fosztó

    (University of BabeÅŸ-Bolyai Cluj-Napoca, Faculty of Economics and Business Administration, Romania)

  • Antonia Izabella Kelemen

    (University of BabeÅŸ-Bolyai Cluj-Napoca, Faculty of Economics and Business Administration, Romania)

Abstract

Recognizing that banking accounting risks are a field of uncertainty, regulatory bodies in the accounting field have taken their views on the obligation to present the main assumptions of valuation. This information is designed to allow users of financial statements to assess whether companies are prudent or not in establishing their values.Over the past decades, banking services have expanded considerably. Newly emerging financial services institutions have become competitors to commercial banks.Institutional investors, with various investments, often promising higher returns on bank deposits and providing greater flexibility, attracted a growing pool of savings and offered alternatives to those seeking funds.

Suggested Citation

  • Izabella Krajnik & Monika Fosztó & Antonia Izabella Kelemen, 2019. "Accounting Aspects of Banking Risk Management," Manager Journal, Faculty of Business and Administration, University of Bucharest, vol. 29(1), pages 53-60, December.
    • Handle: RePEc:but:manage:v:29:y:2019:i:1:p:53-60
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    References listed on IDEAS

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