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Credit Risk Disclosure Practices in the Annual Financial Reporting of Large Italian Banks

In: Frontier Topics in Banking

Author

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  • Enzo Scannella

    (University of Palermo)

  • Salvatore Polizzi

    (University of Palermo)

Abstract

Risk disclosure in banking is particularly important for the efficacy of market discipline, the assessment of bank performance, the efficiency of the financial market, and the overall stability of the financial system. The European banking union and the financial crisis have enhanced the strategic role of credit risk disclosure in banking. The topic of this chapter is the evaluation of credit risk disclosure practices in banks’ annual financial reporting. The empirical research is conducted on a sample of ten large Italian banks. The authors employ content analysis and provide a hybrid scoring model for the assessment of credit risk disclosure. The chapter provides empirical findings which reveal significant differences between banks’ credit risk reporting practices, even though they are subject to similar regulatory and accounting frameworks.

Suggested Citation

  • Enzo Scannella & Salvatore Polizzi, 2019. "Credit Risk Disclosure Practices in the Annual Financial Reporting of Large Italian Banks," Palgrave Macmillan Studies in Banking and Financial Institutions, in: Elisabetta Gualandri & Valeria Venturelli & Alex Sclip (ed.), Frontier Topics in Banking, chapter 0, pages 245-292, Palgrave Macmillan.
    • Handle: RePEc:pal:pmschp:978-3-030-16295-5_10
    DOI: 10.1007/978-3-030-16295-5_10
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