Do Large European Banks Differ in their Derivative Disclosure Practices? A Cross-country Empirical Study

The authors employ content analysis to conduct an empirical study on a sample of large European banks. The authors propose a hybrid scoring model for the assessment of derivative disclosure in banking institutions. The methodology employed in this research is able to capture a considerable amount of information because it combines the characteristics of a quantitative and qualitative analysis. This article provides evidences that banks differ in their derivative reporting, although they are subject to similar regulatory requirements and accounting standards