deals with the disclosure requirements of IFRS 7 in the European banking industry so far.How disproportionate the attention … paid to repos is, becomes apparent by examining the financial statement of one German bank. It was noticed, that the … information provided on repos was not too extensive, even though repos ac-counted for approximately 39% of the bank's total assets …

This study examines the effects of the interactions among IFRS adoption, analyst coverage and cross-listings in the U … disclosure incentives among cross-listed firms from the IFRS pre-adoption period to post-adoption period. We also find that … analyst coverage has positive association with voluntary disclosure over IFRS adoption process, however the interaction …

The paper shows the ways of disclosing financial risks by IFRS 7 and certain types of sensitivity analysis. The … companies on Germany`s DAX, MDAX, SDAX and TecDAX are analyzed for the years 2007 and 2008. -- Risikoberichterstattung ; IFRS 7 … ; Disclosure ; Risk Management ; Monte-Carlo Simulation ; IFRS 7 …

variables were selected on a holistic basis and relate to a bank's earnings situation (profit and loss statement view), risk … asymmetries between the bank and investors.Our results support the overall hypothesis that own credit disclosure is a function of … adjustment on the bank's return on equity ratio (RoE) and the overall amount of financial liabilities designated at fair value …

expectations on disclosure regarding the pandemic’s impact in order to meet the objective of the IFRS to provide decision …

(listed or non-listed), country of the head-quarter, (external) auditor and bank´s CSR report type. Therefore, this adds …

(CSR) towards society. Bank´s CSR activities are considered increasingly vital for their own success and sustainable growth …