IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

Disclosure Of Information And The Exemption From Disclosure For Credit Institutions

Listed author(s):
  • Mariana VLAD


    („Stefan cel Mare” University, Suceava, Romania)

  • Ioana COLBU


    („Stefan cel Mare” University, Suceava, Romania)

Public presentation of information is supported by the existence of accounting standards and by an appropriate qualitative methodology presentation and requires publication of relevant qualitative and quantitative information from the annual financial statements, which are often supplemented by half-yearly or quarterly financial statements and other important information. Certainly, the adoption of internationally accepted accounting standards was a necessary measure to facilitate transparency and correct interpretation of financial statements. Also in order to ensure greater transparency in the banking system, efforts have been made also by the Basel Committee, which is regulated under Basel II, third pillar "Banking discipline." Pillar III requires banks an increased transparency, being created to allow the banking system to have better representation of the general situation of the bank, in terms of total exposed risk [1]. For this reason, credit institutions are required to provide both supervisors and the public detailed information on qualitative and quantitative involved risks, capital and risk management policies and procedures. In this article we intend to investigate what information that banks publish.

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL:,ISSUE_1(15),2012
Download Restriction: no

Article provided by Stefan cel Mare University of Suceava, Romania, Faculty of Economics and Public Administration in its journal The USV Annals of Economics and Public Administration.

Volume (Year): 12 (2012)
Issue (Month): 1(15) (June)
Pages: 190-194

in new window

Handle: RePEc:scm:usvaep:v:12:y:2012:i:1(15):p:190-194
Contact details of provider: Postal:
Universitatii 9, 720225; Suceava

Phone: +40 230 522978
Fax: +40 230 216147
Web page:

More information through EDIRC

No references listed on IDEAS
You can help add them by filling out this form.

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

When requesting a correction, please mention this item's handle: RePEc:scm:usvaep:v:12:y:2012:i:1(15):p:190-194. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Liviu Scutariu)

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.