Scannella, Enzo; Polizzi, Salvatore - In: Frontier topics in banking : investigating new trends …, (pp. 245-292). 2019
and the financial crisis have enhanced the strategic role of credit risk disclosure in banking. The topic of this chapter … is the evaluation of credit risk disclosure practices in banks' annual financial reporting. The empirical research is … assessment of credit risk disclosure. The chapter provides empirical findings which reveal significant differences between banks …