Statement of Financial Accounting Standards No. 107 (codified in ASC 825-10), Disclosures about Fair Value of Financial Instruments, mandates the disclosure of fair values for financial instruments with the objective of providing investors with more relevant information about firms' future cash...

In this paper, I examine the relations between risk management disclosures, governance, and the market pricing of the fair value gains and losses (FVGL) for US commercial bank holding companies (banks). I find that banks with strong corporate governance disclose more about their risk management...

Using regression model this study investigates which characteristics of a bank is associated with the extent of corporate governance disclosure in Japan. The findings suggest that on average 8 banks out of a sample of 46 disclose optimal corporate governance information. The regression model...

The purpose of this paper is to identify the effects of the implementation of selected regulations on corporate governance in the reporting practice of banks listed on the Warsaw Stock Exchange. The survey examined the disclosures concerning the main features of the internal control and risk...

The debate on fair value accounting is still open although last 20 years have been spent in searching for solution by academician, practitioners and institutions. After a long and continuous discussion both on the basic concepts and the information level contained in fair value measurements and...

La Social Disclosure (SD) espressa in genere attraverso il bilancio sociale può a volte tradursi solo in una serie di adempimenti. In questa prospettiva, la ricerca intende verificare, con riferimento a 57 Banche di Credito Cooperativo (BCC) italiane, se l'intensità di SD sia effettivamente...

This paper has a double aim, to give a theoretical evaluation of the disclosure model chosen by IASB referring to market risks of financial instruments and to analyze the practical solutions adopted in the case of a sample of listed banks and compliance of the information referring to risk in...

Following the Basel Committee's advocacy of value-at-risk (VaR) disclosure in external reports of financial institutions, the U.S. Securities and Exchange Commission issued Financial Reporting Release No. 48 to permit VaR disclosure as one of the most important disclosure approaches for...

We use the relaxation of interstate branching restrictions under the Interstate Banking and Branching Efficiency Act (IBBEA) to examine how increases in competition affect incumbents' voluntary disclosure choices. States implemented the IBBEA over several years and to varying degrees, allowing...

Prior studies generally question the credibility and usefulness of the disclosed outcomes of government stress tests of banks in the European Union during the recent global financial crisis. In contrast, I document robust evidence that the geographic distribution of sovereign- and credit-risk...