-
Kalin Kalev
Perceived Risk in Mandatory Risk Disclosures
Summary:
Banks are taking risks which are ex post inadequately disclosed. Opaque information impedes market participants to estimate the level of risk. Risk disclosures allow investors and other stakeholders to understand the risk profile of the bank entity. In effect, ttransparent risk disclosures promote market discipline. The paper is focused on the identification of the affect of the financial risk on the ex post mandatory disclosures.
-
Mohanad Fayiz Al Dweikat, Majdi Wael Alkababji, Othman Hussein Othman Othman
The Extent to which Jordanian Commercial Banks Rely on Electronic Disclosure of Accounting Information to Rationalize their Credit Decisions in Light of The Corona Crisis
Summary:
This study aims to identify the extent to which Jordanian commercial banks depend on electronic disclosure of accounting information to rationalize their credit decisions in light of the Corona crisis. The study population included all (23) Jordanian commercial banks, and the sample consisted of (81) respondents from credit officials and workers in the credit departments in these banks. The study concluded that Jordanian commercial banks rely on electronic disclosure in the statement of financial position, the income statement, the cash flow list, and the list of shareholders' equity published electronically to rationalize their credit decisions in light of the Corona crisis. The study recommended that Jordanian commercial banks pay more attention to displaying data in the statement of financial position, in which accounting information is disclosed electronically on an accrual basis, and to show the main groups of company accounts and their obligations towards lenders and owners.
-
Kalin Kalev
Accounting Monitoring on Determinants of Disclosures ‒ Validity and Application to Bulgarian Banks
Summary:
Theoretical framework for investigation of mandatory disclosures have no algorithmical of research methodology and methods. The main reason is there is no established common conceptual framework of disclosures in financial reporting which functional definition to reflect their role and significance. By “functional definition” of concept we mean a definition which makes explicit the usefulness of the concept for certain purposes. In the paper we analyse the determinants of disclosures on sample of bank institutions in Bulgaria and we test previous research assumptions and resultants of the accounting literature. Furthermore, we propose a new framework for measurement of risk disclosures which can introduce to our knowledge some insights about the factors that influence the practice.
