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Reporting Behavior and Transparency in European Banks’ Country-by-Country Reports

Dutt, Verena K.; Nicolay, Katharina; Spengel, Christoph - 2021

The public CbCR requirement for EU financial institutions leaves leeway to the reporting firms as regards the … analyze the reporting behavior and the degree of transparency across the reports. We observe a large heterogeneity with … reporting inhibit the interpretability and the comparability of the data. We conclude that the specification of the underlying …

Persistent link: https://www.econbiz.de/10013239592

How institutional factors andIFRS affect the value relevance of conservative and non-conservative banks

Manganaris, Panayotis; Spathis, Charalambos T.; … - In: Journal of applied accounting research 17 (2016) 2, pp. 211-236

Persistent link: https://www.econbiz.de/10011570587

The significanc of the GRI (Global Reporting Initiative) standard in reporting of environmental information : the analysis of Polish banking sector in the face of regulatory change...

Zabawa, Justyna - In: Copernican Journal of Finance & Accounting : CJF&A 7 (2018) 2, pp. 111-125

Persistent link: https://www.econbiz.de/10012212007

Reporting behavior and transparency in European banks' country-by-country reports

Dutt, Verena K.; Nicolay, Katharina; Spengel, Christoph - 2021

Persistent link: https://www.econbiz.de/10012434484

Corporate Governance and Risk Reporting : Evidence from Operational Risk Disclosures in European Banks

Barakat, Ahmed; Hussainey, Khaled - 2013

In this paper, we examine the impact of corporate governance mechanisms on the quality of operational risk disclosures provided in the annual reports and risk reports in a representative sample of 63 publicly listed European banks for the fiscal years 2008 and 2009. We find that banks having a...

Persistent link: https://www.econbiz.de/10014184730

Disclosure compliance with different esg reporting guidelines : the sustainability ranking of selected European and Hungarian banks in the socio-economic crisis period

Tőzsér, Dávid; Lakner, Zoltán; Boros, Anita - In: Administrative Sciences : open access journal 14 (2024) 3, pp. 1-19

As the relevant European Union directives require in-depth sustainability reporting from large institutions, banks are … companies are indirectly fostered to make their operation more sustainable through reporting and to help compliance with the … upcoming Corporate Sustainability Reporting Directive (CSRD) regulations. However, in the preparation period, differences can …

Persistent link: https://www.econbiz.de/10014505271