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The value of risk reporting: a critical analysis of value-at-risk disclosures in the banking sector
Woods, Margaret; Dowd, Kevin; Humphrey, Christopher - In: International Journal of Financial Services Management 3 (2008) 1, pp. 45-64
This paper critically reviews the evolution of financial reporting in the banking sector with specific reference to the … questions the usefulness of published VaR disclosures, concluding that risk 'disclosure' might be more apparent than real. It … also looks at some of the implications for risk reporting practice and the accounting profession more generally. …
Persistent link: https://www.econbiz.de/10005753790
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Marktpreisrisiko-Reporting bei Nichtfinanzinstituten nach IFRS 7: empirische Befunde zum Einsatz von Value at Risk und Sensitivitätsanalysen bei kapitalmarktorientierten Unternehme...
Fürst, Benedikt; Henselmann, Klaus; Klein, Martin - Wirtschafts- und Sozialwissenschaftliche Fakultät, … - 2009
The paper shows the ways of disclosing financial risks by IFRS 7 and certain types of sensitivity analysis. The different possibilities of preparing a sensitivity analysis, such as value at risk are illustrated and their suitability for reporting are faced critically. Following, the manner of...
Persistent link: https://www.econbiz.de/10008479029
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Accounting, prudential regulation and financial stability: elements of a synthesis
Borio, Claudio E. V.; Tsatsaronis, Kostas - Bank for International Settlements (BIS) - 2005
regards micro information, significant differences in perspective between accounting standard setters and prudential … accounting standard setters and supervisory authorities is called for both in developing the final set of information and in …
Persistent link: https://www.econbiz.de/10005187748
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The need for the adoption of International Financial Reporting Standards (IFRS): some explanations for the pace of implementation
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2012
. It does so partly through a consideration of the impact of accounting and finance theories which have impacted the …
Persistent link: https://www.econbiz.de/10011111963
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United Kingdom; Basel Core Principles for Effective Banking Supervision Detailed Assessment of Compliance
International Monetary Fund (IMF); International … - 2011
In recent years, the IMF has released a growing number of reports and other documents covering economic and financial developments and trends in member countries. Each report, prepared by a staff team after discussions with government officials, is published at the option of the member country.
Persistent link: https://www.econbiz.de/10011244999
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United States; Publication of Financial Sector Assessment Program Documentation: Detailed Assessment of Observance of Basel Core Principles for Effective Banking Supervision
International Monetary Fund (IMF); International … - 2010
Banking Supervision. The U.S. financial system is large and highly diversified. At the end-2007, total U.S. financial assets …
Persistent link: https://www.econbiz.de/10011245173
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Guernsey; Financial Sector Assessment Program Update-Technical Note on Stress Testing: Banking and Insurance
International Monetary Fund (IMF); International … - 2011
Stress testing (ST) was undertaken as part of the Guernsey Financial sector assessment Program (FSAP) Update in order to assess the resilience of the Guernsey financial system to a variety of potential strains. The approach taken was a simulation of the effect of a potential double-dip recession...
Persistent link: https://www.econbiz.de/10011245460
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Ghana; Financial System Stability Assessment Update, including Reports on the Observance of Standards and Codes on the following topics: Banking Supervision, Insurance Regulation,...
International Monetary Fund (IMF); International … - 2003
The main vulnerabilities in the financial sector can be found in the banking system and the social security fund (SSNIT …
Persistent link: https://www.econbiz.de/10005252547
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Republic of Slovenia; Financial System Stability Assessment Update, including Reports on the Observance of Standards and Codes on the following topics: Banking Supervision and Insu...
International Monetary Fund (IMF); International … - 2004
Standards and Codes on Banking Supervision and Insurance Supervision. The Slovenian financial system appears sound overall but …
Persistent link: https://www.econbiz.de/10005599018
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Toward An Effective Supervision of Partially Dollarized Banking Systems
Pascual, Antonio Garcia; Cayazzo, Jorge; Heysen, Socorro; … - International Monetary Fund (IMF) - 2006
The paper presents a supervisory framework that addresses the vulnerabilities of partially dollarized banking systems …
Persistent link: https://www.econbiz.de/10005605319