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Анализ На Връзката Между Риска И Равнището На Неговите Оповестявания Във Финансовите Отчети На Банките

Author

Listed:
  • Калин Калев

    (ИУ - Варна)

Abstract

Много от защитниците на оповестяванията на риска свързват последиците от финансовата криза с непрозрачността на банките. Банките поемат рискове, които впоследствие оповестяват неадекватно (еx post), така че тези рискове не могат да бъдат оценени от пазара. Оповестяванията на риска позволяват на инвеститорите и други заинтересовани лица по-добре да разберат рисковия профил на банката, което се очаква да има благоприятен ефект за насърчаването на пазарната дисциплина. Настоящата разработка се съсредоточава върху определянето на силата, която има поетият финансов риск върху „ex post” задължителните оповестявания.

Suggested Citation

  • Калин Калев, 2017. "Анализ На Връзката Между Риска И Равнището На Неговите Оповестявания Във Финансовите Отчети На Банките," Electronic magazine "Dialogue", D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 2 Year 20, pages 39-62.
    • Handle: RePEc:dat:dialog:y:2017:i:2:p:39-62
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    File URL: http://hdl.handle.net/10610/3238
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    More about this item

    Keywords

    риск; оповестявания; МСФО 7;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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