European banking sector seen by the EBA.48 disclosure items are derived to structure a disclosure index. A dichotomous approach … expectations on disclosure regarding the pandemic’s impact in order to meet the objective of the IFRS to provide decision … which banks fulfilled the disclosure expectations communicated by the relevant professional institutions. For this purpose …

deals with the disclosure requirements of IFRS 7 in the European banking industry so far.How disproportionate the attention …. The example of Lehman Brothers shows how important it is to formulate appropriate accounting standards that actually … mandatory disclosure requirements of IFRS 7, which apply to repos …

strengthening both the comparability and relevance of non-financial information disclosure across the European Union (EU). The … quality of the reported information a disclosure index study was conducted. Furthermore, an OLS regression was performed to …

disclosure quality in European banks from 2017-2019. After an overview of the EU’s path towards a sustainable financial sector …-category CSR disclosure index to “translate” and quantify disclosed CSR information in the banks’ annual filings, a positive … the disclosure index and the content analysis of the banks’ CSR disclosures is based on textual analysis. In order to not …

accounting data of non-financial incorporated enterprises for, so far, 11 European countries. While the individual accounts … feeding the database were originally prepared in line with national accounting standards consistent with European Accounting …