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Connection between current financial position and risk disclosure in annual reports: example of six European banks

Erofeeva, Natalia (2010)
Department of Business Administration
Abstract
Purpose: The purpose of this research is to find out if there is connection between current financial position of banks and level of risk disclosure in their annual reports. Methodology: The thesis is based on an abductive approach. Research strategy of this research is a qualitative method. Learning of annual reports is used as a method of collecting empirical data. Comparison was based on a selected model. Theoretical Perspectives: The theoretical perspectives of the thesis are mainly based on review of existing points of view on disclosure in publicly available information of banks, including disclosure of risk-related information. Agency theory was used as well. Empirical Foundation: The empirical data was collected by studying of the... (More)
Purpose: The purpose of this research is to find out if there is connection between current financial position of banks and level of risk disclosure in their annual reports. Methodology: The thesis is based on an abductive approach. Research strategy of this research is a qualitative method. Learning of annual reports is used as a method of collecting empirical data. Comparison was based on a selected model. Theoretical Perspectives: The theoretical perspectives of the thesis are mainly based on review of existing points of view on disclosure in publicly available information of banks, including disclosure of risk-related information. Agency theory was used as well. Empirical Foundation: The empirical data was collected by studying of the participants’ annual reports, especially parts related to risk and risk management. Comparison of that data was realised by using a comparison model. Conclusions: Obtained during the investigation empirical evidences let conclude that there is positive connection between current financial position of banks and level of risk disclosure in their annual reports: banks with high financial positions disclose more risk related information than banks with lower financial positions. However, the result of the research cannot be easily generalized beyond its scope. (Less)
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author
Erofeeva, Natalia
supervisor
organization
year
type
H1 - Master's Degree (One Year)
subject
keywords
Management of enterprises, European banks, Financial position, Disclosure, Banking, Risk, Företagsledning, management
language
Swedish
id
1626897
date added to LUP
2010-02-12 00:00:00
date last changed
2012-04-02 17:59:56
@misc{1626897,
  abstract     = {Purpose: The purpose of this research is to find out if there is connection between current financial position of banks and level of risk disclosure in their annual reports. Methodology: The thesis is based on an abductive approach. Research strategy of this research is a qualitative method. Learning of annual reports is used as a method of collecting empirical data. Comparison was based on a selected model. Theoretical Perspectives: The theoretical perspectives of the thesis are mainly based on review of existing points of view on disclosure in publicly available information of banks, including disclosure of risk-related information. Agency theory was used as well. Empirical Foundation: The empirical data was collected by studying of the participants’ annual reports, especially parts related to risk and risk management. Comparison of that data was realised by using a comparison model. Conclusions: Obtained during the investigation empirical evidences let conclude that there is positive connection between current financial position of banks and level of risk disclosure in their annual reports: banks with high financial positions disclose more risk related information than banks with lower financial positions. However, the result of the research cannot be easily generalized beyond its scope.},
  author       = {Erofeeva, Natalia},
  keyword      = {Management of enterprises,European banks,Financial position,Disclosure,Banking,Risk,Företagsledning,management},
  language     = {swe},
  note         = {Student Paper},
  title        = {Connection between current financial position and risk disclosure in annual reports: example of six European banks},
  year         = {2010},
}