A tale of two supervisors : compliance with risk disclosure regulation in the banking sector
Year of publication: |
2022
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Authors: | Bischof, Jannis ; Daske, Holger ; Elfers, Ferdinand ; Hail, Luzi |
Published in: |
Contemporary accounting research : the journal of the Canadian Academic Accounting Association. - Malden, MA : Wiley Periodicals, Inc, ISSN 1911-3846, ZDB-ID 2068682-1. - Vol. 39.2022, 1, p. 498-536
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Subject: | Basel II | disclosure regulation | financial institutions | IFRS | liquidity | risk disclosures | Unternehmenspublizität | Corporate disclosure | Basler Akkord | Basel Accord | Auskunftspflicht | Disclosure regulation | Bankenregulierung | Bank regulation | Kreditrisiko | Credit risk | Risikomanagement | Risk management | Bankrisiko | Bank risk | Bankenaufsicht | Banking supervision | Regulierung | Regulation | Bank |
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