Credit Risk Disclosure Practices in the Annual Financial Reporting of Large Italian Banks: An Empirical Study
- Authors: Scannella, E; Polizzi, S;
- Publication year: 2018
- Type: Contributo in atti di convegno pubblicato in volume
- OA Link: http://hdl.handle.net/10447/298695
Abstract
The purpose of this paper is to evaluate the qualitative and quantitative profiles of the disclosure of credit risk in banking institutions. The authors employ content analysis to conduct an empirical study on a sample of large Italian banks. The sample represents approximately 60% of the Italian banking industry in terms of total assets.