Risk Disclosure in the European Banking Industry: Qualitative and Quantitative Content Analysis Methodologies
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Cham
Springer International Publishing AG
2022
|
| Schriftenreihe: | UNIPA Springer Series
|
| Schlagworte: | |
| Online-Zugang: | HWR01 |
| Beschreibung: | Description based on publisher supplied metadata and other sources |
| Beschreibung: | 1 Online-Ressource (150 Seiten) |
| ISBN: | 9783030939670 |
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| 505 | 8 | |a Intro -- Acknowledgements -- Contents -- About the Author -- Chapter 1: Introduction -- References -- Chapter 2: Risk Disclosure in Banking: The State of the Art -- 2.1 Introduction -- 2.2 The Theoretical Frameworks Adopted in the Risk Disclosure Literature -- 2.2.1 Agency Theory -- 2.2.2 Management Entrenchment Theory -- 2.2.3 Signalling Theory -- 2.2.4 Stakeholder Theory -- 2.2.5 Legitimacy Theory -- 2.2.6 Political Cost Theory -- 2.2.7 Proprietary Cost Theory -- 2.2.8 Impression Management Theory -- 2.2.9 Resource Dependence Theory -- 2.3 Approach Adopted to Review the Literature -- 2.4 Overview of the Literature on Risk Disclosure in Banking -- 2.4.1 A Theoretical Analysis of Risk Disclosure in Banking -- 2.4.2 Methodological Approaches Adopted in the Empirical Literature -- 2.4.2.1 The Use of Binary and Non-Binary Indicators Within the Content Analysis Methodological Framework -- 2.4.2.2 Word Occurrences and Disclosure Dictionaries Within the Content Analysis Methodological Framework -- 2.4.2.3 Qualitative Content Analysis Methodologies -- 2.4.2.4 Other Methodologies Different from Content Analysis -- 2.4.3 Types of Risks Analysed -- 2.4.4 Types of Documents and Narrative Disclosures Analysed -- 2.4.5 Disclosure Practices of Islamic Banks -- 2.4.6 Risk Disclosure and Market Discipline -- 2.4.7 Analysis of Other Relevant Contributions -- 2.5 General Considerations on the Literature -- 2.5.1 Time Horizon Analysed by the Bank Risk Disclosure Literature -- 2.5.2 Geographic Areas Investigated by the Bank Risk Disclosure Literature -- 2.5.3 Considerations on the Methodologies Employed to Analyse Bank Risk Disclosure -- 2.6 Avenues for Future Research -- 2.7 What Do We Know and What Do We Need to Know About Risk Disclosure in Banking? -- References | |
| 505 | 8 | |a Chapter 3: Derivative Disclosure Practices in the European Banking System: A Qualitative Analysis of Globally Systemically Imp... -- 3.1 Introduction -- 3.2 An Accounting and Regulatory Perspective on Derivative Instruments in Banking -- 3.3 Empirical Methodology and Data: A Qualitative Content Analysis Approach -- 3.4 Results and Discussion -- 3.4.1 BNP Paribas -- 3.4.2 Banco Santander -- 3.4.3 Deutsche Bank -- 3.4.4 Unicredit -- 3.5 Research Findings: Theoretical and Policy Implications -- 3.5.1 Backward-Looking Vs. Forward-Looking Disclosure -- 3.5.2 Qualitative and Quantitative Data -- 3.5.3 Fragmentary Disclosures -- 3.5.4 The Marginal Role of the Management Commentary -- 3.6 Insights from the Qualitative Analysis of Derivative Disclosures -- References -- Chapter 4: The Effects of the Single Supervisory Mechanisms on Bank Risk Disclosure: Evidence from a Quantitative Content Anal... -- 4.1 Introduction -- 4.2 Theoretical Framework, Literature Review and Hypotheses Development -- 4.2.1 Preliminary Considerations on Accounting Harmonisation -- 4.2.2 The Importance of Banking Supervision in Bank Disclosure Practices: The Organisation Society Theories -- 4.2.3 Effective Monitoring in a Multi-supervisor Setting -- 4.2.4 Empirical Literature on Risk Disclosure and the Effects of the Banking Union -- 4.2.5 Hypothesis Development -- 4.3 Methodology -- 4.3.1 Data -- 4.4 Results -- 4.4.1 Discussion -- 4.4.2 Robustness Tests -- 4.5 Policy Implications -- 4.6 Insights from Quantitative Content Analysis: The Relationship Between Banking Union and Bank Disclosure -- References -- Chapter 5: Concluding Remarks -- References | |
| 650 | 4 | |a Banks and banking | |
| 650 | 4 | |a Banks and banking-Accounting | |
| 650 | 4 | |a Financial risk | |
| 776 | 0 | 8 | |i Erscheint auch als |n Druck-Ausgabe |a Polizzi, Salvatore |t Risk Disclosure in the European Banking Industry |d Cham : Springer International Publishing AG,c2022 |z 9783030939663 |
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| author | Polizzi, Salvatore |
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| contents | Intro -- Acknowledgements -- Contents -- About the Author -- Chapter 1: Introduction -- References -- Chapter 2: Risk Disclosure in Banking: The State of the Art -- 2.1 Introduction -- 2.2 The Theoretical Frameworks Adopted in the Risk Disclosure Literature -- 2.2.1 Agency Theory -- 2.2.2 Management Entrenchment Theory -- 2.2.3 Signalling Theory -- 2.2.4 Stakeholder Theory -- 2.2.5 Legitimacy Theory -- 2.2.6 Political Cost Theory -- 2.2.7 Proprietary Cost Theory -- 2.2.8 Impression Management Theory -- 2.2.9 Resource Dependence Theory -- 2.3 Approach Adopted to Review the Literature -- 2.4 Overview of the Literature on Risk Disclosure in Banking -- 2.4.1 A Theoretical Analysis of Risk Disclosure in Banking -- 2.4.2 Methodological Approaches Adopted in the Empirical Literature -- 2.4.2.1 The Use of Binary and Non-Binary Indicators Within the Content Analysis Methodological Framework -- 2.4.2.2 Word Occurrences and Disclosure Dictionaries Within the Content Analysis Methodological Framework -- 2.4.2.3 Qualitative Content Analysis Methodologies -- 2.4.2.4 Other Methodologies Different from Content Analysis -- 2.4.3 Types of Risks Analysed -- 2.4.4 Types of Documents and Narrative Disclosures Analysed -- 2.4.5 Disclosure Practices of Islamic Banks -- 2.4.6 Risk Disclosure and Market Discipline -- 2.4.7 Analysis of Other Relevant Contributions -- 2.5 General Considerations on the Literature -- 2.5.1 Time Horizon Analysed by the Bank Risk Disclosure Literature -- 2.5.2 Geographic Areas Investigated by the Bank Risk Disclosure Literature -- 2.5.3 Considerations on the Methodologies Employed to Analyse Bank Risk Disclosure -- 2.6 Avenues for Future Research -- 2.7 What Do We Know and What Do We Need to Know About Risk Disclosure in Banking? -- References Chapter 3: Derivative Disclosure Practices in the European Banking System: A Qualitative Analysis of Globally Systemically Imp... -- 3.1 Introduction -- 3.2 An Accounting and Regulatory Perspective on Derivative Instruments in Banking -- 3.3 Empirical Methodology and Data: A Qualitative Content Analysis Approach -- 3.4 Results and Discussion -- 3.4.1 BNP Paribas -- 3.4.2 Banco Santander -- 3.4.3 Deutsche Bank -- 3.4.4 Unicredit -- 3.5 Research Findings: Theoretical and Policy Implications -- 3.5.1 Backward-Looking Vs. Forward-Looking Disclosure -- 3.5.2 Qualitative and Quantitative Data -- 3.5.3 Fragmentary Disclosures -- 3.5.4 The Marginal Role of the Management Commentary -- 3.6 Insights from the Qualitative Analysis of Derivative Disclosures -- References -- Chapter 4: The Effects of the Single Supervisory Mechanisms on Bank Risk Disclosure: Evidence from a Quantitative Content Anal... -- 4.1 Introduction -- 4.2 Theoretical Framework, Literature Review and Hypotheses Development -- 4.2.1 Preliminary Considerations on Accounting Harmonisation -- 4.2.2 The Importance of Banking Supervision in Bank Disclosure Practices: The Organisation Society Theories -- 4.2.3 Effective Monitoring in a Multi-supervisor Setting -- 4.2.4 Empirical Literature on Risk Disclosure and the Effects of the Banking Union -- 4.2.5 Hypothesis Development -- 4.3 Methodology -- 4.3.1 Data -- 4.4 Results -- 4.4.1 Discussion -- 4.4.2 Robustness Tests -- 4.5 Policy Implications -- 4.6 Insights from Quantitative Content Analysis: The Relationship Between Banking Union and Bank Disclosure -- References -- Chapter 5: Concluding Remarks -- References |
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| dewey-full | 338.5 |
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| dewey-ones | 338 - Production |
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| dewey-search | 338.5 |
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| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| format | Electronic eBook |
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| illustrated | Not Illustrated |
| index_date | 2024-07-03T21:55:16Z |
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| institution | BVB |
| isbn | 9783030939670 |
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| spelling | Polizzi, Salvatore Verfasser aut Risk Disclosure in the European Banking Industry Qualitative and Quantitative Content Analysis Methodologies Cham Springer International Publishing AG 2022 ©2022 1 Online-Ressource (150 Seiten) txt rdacontent c rdamedia cr rdacarrier UNIPA Springer Series Description based on publisher supplied metadata and other sources Intro -- Acknowledgements -- Contents -- About the Author -- Chapter 1: Introduction -- References -- Chapter 2: Risk Disclosure in Banking: The State of the Art -- 2.1 Introduction -- 2.2 The Theoretical Frameworks Adopted in the Risk Disclosure Literature -- 2.2.1 Agency Theory -- 2.2.2 Management Entrenchment Theory -- 2.2.3 Signalling Theory -- 2.2.4 Stakeholder Theory -- 2.2.5 Legitimacy Theory -- 2.2.6 Political Cost Theory -- 2.2.7 Proprietary Cost Theory -- 2.2.8 Impression Management Theory -- 2.2.9 Resource Dependence Theory -- 2.3 Approach Adopted to Review the Literature -- 2.4 Overview of the Literature on Risk Disclosure in Banking -- 2.4.1 A Theoretical Analysis of Risk Disclosure in Banking -- 2.4.2 Methodological Approaches Adopted in the Empirical Literature -- 2.4.2.1 The Use of Binary and Non-Binary Indicators Within the Content Analysis Methodological Framework -- 2.4.2.2 Word Occurrences and Disclosure Dictionaries Within the Content Analysis Methodological Framework -- 2.4.2.3 Qualitative Content Analysis Methodologies -- 2.4.2.4 Other Methodologies Different from Content Analysis -- 2.4.3 Types of Risks Analysed -- 2.4.4 Types of Documents and Narrative Disclosures Analysed -- 2.4.5 Disclosure Practices of Islamic Banks -- 2.4.6 Risk Disclosure and Market Discipline -- 2.4.7 Analysis of Other Relevant Contributions -- 2.5 General Considerations on the Literature -- 2.5.1 Time Horizon Analysed by the Bank Risk Disclosure Literature -- 2.5.2 Geographic Areas Investigated by the Bank Risk Disclosure Literature -- 2.5.3 Considerations on the Methodologies Employed to Analyse Bank Risk Disclosure -- 2.6 Avenues for Future Research -- 2.7 What Do We Know and What Do We Need to Know About Risk Disclosure in Banking? -- References Chapter 3: Derivative Disclosure Practices in the European Banking System: A Qualitative Analysis of Globally Systemically Imp... -- 3.1 Introduction -- 3.2 An Accounting and Regulatory Perspective on Derivative Instruments in Banking -- 3.3 Empirical Methodology and Data: A Qualitative Content Analysis Approach -- 3.4 Results and Discussion -- 3.4.1 BNP Paribas -- 3.4.2 Banco Santander -- 3.4.3 Deutsche Bank -- 3.4.4 Unicredit -- 3.5 Research Findings: Theoretical and Policy Implications -- 3.5.1 Backward-Looking Vs. Forward-Looking Disclosure -- 3.5.2 Qualitative and Quantitative Data -- 3.5.3 Fragmentary Disclosures -- 3.5.4 The Marginal Role of the Management Commentary -- 3.6 Insights from the Qualitative Analysis of Derivative Disclosures -- References -- Chapter 4: The Effects of the Single Supervisory Mechanisms on Bank Risk Disclosure: Evidence from a Quantitative Content Anal... -- 4.1 Introduction -- 4.2 Theoretical Framework, Literature Review and Hypotheses Development -- 4.2.1 Preliminary Considerations on Accounting Harmonisation -- 4.2.2 The Importance of Banking Supervision in Bank Disclosure Practices: The Organisation Society Theories -- 4.2.3 Effective Monitoring in a Multi-supervisor Setting -- 4.2.4 Empirical Literature on Risk Disclosure and the Effects of the Banking Union -- 4.2.5 Hypothesis Development -- 4.3 Methodology -- 4.3.1 Data -- 4.4 Results -- 4.4.1 Discussion -- 4.4.2 Robustness Tests -- 4.5 Policy Implications -- 4.6 Insights from Quantitative Content Analysis: The Relationship Between Banking Union and Bank Disclosure -- References -- Chapter 5: Concluding Remarks -- References Banks and banking Banks and banking-Accounting Financial risk Erscheint auch als Druck-Ausgabe Polizzi, Salvatore Risk Disclosure in the European Banking Industry Cham : Springer International Publishing AG,c2022 9783030939663 |
| spellingShingle | Polizzi, Salvatore Risk Disclosure in the European Banking Industry Qualitative and Quantitative Content Analysis Methodologies Intro -- Acknowledgements -- Contents -- About the Author -- Chapter 1: Introduction -- References -- Chapter 2: Risk Disclosure in Banking: The State of the Art -- 2.1 Introduction -- 2.2 The Theoretical Frameworks Adopted in the Risk Disclosure Literature -- 2.2.1 Agency Theory -- 2.2.2 Management Entrenchment Theory -- 2.2.3 Signalling Theory -- 2.2.4 Stakeholder Theory -- 2.2.5 Legitimacy Theory -- 2.2.6 Political Cost Theory -- 2.2.7 Proprietary Cost Theory -- 2.2.8 Impression Management Theory -- 2.2.9 Resource Dependence Theory -- 2.3 Approach Adopted to Review the Literature -- 2.4 Overview of the Literature on Risk Disclosure in Banking -- 2.4.1 A Theoretical Analysis of Risk Disclosure in Banking -- 2.4.2 Methodological Approaches Adopted in the Empirical Literature -- 2.4.2.1 The Use of Binary and Non-Binary Indicators Within the Content Analysis Methodological Framework -- 2.4.2.2 Word Occurrences and Disclosure Dictionaries Within the Content Analysis Methodological Framework -- 2.4.2.3 Qualitative Content Analysis Methodologies -- 2.4.2.4 Other Methodologies Different from Content Analysis -- 2.4.3 Types of Risks Analysed -- 2.4.4 Types of Documents and Narrative Disclosures Analysed -- 2.4.5 Disclosure Practices of Islamic Banks -- 2.4.6 Risk Disclosure and Market Discipline -- 2.4.7 Analysis of Other Relevant Contributions -- 2.5 General Considerations on the Literature -- 2.5.1 Time Horizon Analysed by the Bank Risk Disclosure Literature -- 2.5.2 Geographic Areas Investigated by the Bank Risk Disclosure Literature -- 2.5.3 Considerations on the Methodologies Employed to Analyse Bank Risk Disclosure -- 2.6 Avenues for Future Research -- 2.7 What Do We Know and What Do We Need to Know About Risk Disclosure in Banking? -- References Chapter 3: Derivative Disclosure Practices in the European Banking System: A Qualitative Analysis of Globally Systemically Imp... -- 3.1 Introduction -- 3.2 An Accounting and Regulatory Perspective on Derivative Instruments in Banking -- 3.3 Empirical Methodology and Data: A Qualitative Content Analysis Approach -- 3.4 Results and Discussion -- 3.4.1 BNP Paribas -- 3.4.2 Banco Santander -- 3.4.3 Deutsche Bank -- 3.4.4 Unicredit -- 3.5 Research Findings: Theoretical and Policy Implications -- 3.5.1 Backward-Looking Vs. Forward-Looking Disclosure -- 3.5.2 Qualitative and Quantitative Data -- 3.5.3 Fragmentary Disclosures -- 3.5.4 The Marginal Role of the Management Commentary -- 3.6 Insights from the Qualitative Analysis of Derivative Disclosures -- References -- Chapter 4: The Effects of the Single Supervisory Mechanisms on Bank Risk Disclosure: Evidence from a Quantitative Content Anal... -- 4.1 Introduction -- 4.2 Theoretical Framework, Literature Review and Hypotheses Development -- 4.2.1 Preliminary Considerations on Accounting Harmonisation -- 4.2.2 The Importance of Banking Supervision in Bank Disclosure Practices: The Organisation Society Theories -- 4.2.3 Effective Monitoring in a Multi-supervisor Setting -- 4.2.4 Empirical Literature on Risk Disclosure and the Effects of the Banking Union -- 4.2.5 Hypothesis Development -- 4.3 Methodology -- 4.3.1 Data -- 4.4 Results -- 4.4.1 Discussion -- 4.4.2 Robustness Tests -- 4.5 Policy Implications -- 4.6 Insights from Quantitative Content Analysis: The Relationship Between Banking Union and Bank Disclosure -- References -- Chapter 5: Concluding Remarks -- References Banks and banking Banks and banking-Accounting Financial risk |
| title | Risk Disclosure in the European Banking Industry Qualitative and Quantitative Content Analysis Methodologies |
| title_auth | Risk Disclosure in the European Banking Industry Qualitative and Quantitative Content Analysis Methodologies |
| title_exact_search | Risk Disclosure in the European Banking Industry Qualitative and Quantitative Content Analysis Methodologies |
| title_exact_search_txtP | Risk Disclosure in the European Banking Industry Qualitative and Quantitative Content Analysis Methodologies |
| title_full | Risk Disclosure in the European Banking Industry Qualitative and Quantitative Content Analysis Methodologies |
| title_fullStr | Risk Disclosure in the European Banking Industry Qualitative and Quantitative Content Analysis Methodologies |
| title_full_unstemmed | Risk Disclosure in the European Banking Industry Qualitative and Quantitative Content Analysis Methodologies |
| title_short | Risk Disclosure in the European Banking Industry |
| title_sort | risk disclosure in the european banking industry qualitative and quantitative content analysis methodologies |
| title_sub | Qualitative and Quantitative Content Analysis Methodologies |
| topic | Banks and banking Banks and banking-Accounting Financial risk |
| topic_facet | Banks and banking Banks and banking-Accounting Financial risk |
| work_keys_str_mv | AT polizzisalvatore riskdisclosureintheeuropeanbankingindustryqualitativeandquantitativecontentanalysismethodologies |