Stress tests have become an important component of the supervisory toolkit. However, the extent of disclosure of stress … disclosure. …

This paper investigates the relationship between disclosure and bank CDS spread during the sovereign debt crisis over … of targetted sovereign disclosure on the evolution of the CDS spreads, while the global index have not significant impact …

protects firms when in a weak competitive position, while equityholders prefer more disclosure to maximize profitability when …

This paper aims to assess the current operational risk disclosure in Hungarian banks. Therefore, we focus on the … to operational risk disclosure, and there are many discrepancies between Hungarian banks relating to the format of the … Hungarian commercial banks to enhance current operational risk disclosure practices. The contribution of this paper is to …

transparency is contingent on the state of the economy, with the regulator increasing disclosure in times of crises. Under this … policy, however, an increase in disclosure signals a deterioration of the economy’s fundamentals, so the regulator has …