2016
DOI: 10.18778/2082-4440.16.04
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Disclosure of risk information in the European banking sector

Abstract: A debate on the scope of bank information disclosures seems to be essential, especially after the Global Financial Crisis. The adequate quantity of data provided to the public domain is a condition of transparency of the banking sector which should assure the optimization of market participants’ decisions. There is also a tendency to unify global accountancy standards, and they are expected to ensure the same scope of disclosed information for the global financial market. The aim of the study is to inv… Show more

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“…This suggests that the average CAR of ASEAN-5 banks (15.85%) complies with or even exceeds the Basel II requirement (8-9%). This finding supports Klepczarek (2016), who stated that CAR does not influence European bank risk disclosure due to compliance by maintaining its capital ratio, resulting in low regulatory oversight and pressure costs.…”
Section: Market Competition and Ordsupporting
confidence: 83%
“…This suggests that the average CAR of ASEAN-5 banks (15.85%) complies with or even exceeds the Basel II requirement (8-9%). This finding supports Klepczarek (2016), who stated that CAR does not influence European bank risk disclosure due to compliance by maintaining its capital ratio, resulting in low regulatory oversight and pressure costs.…”
Section: Market Competition and Ordsupporting
confidence: 83%