Connection between current financial position and risk disclosure in annual reports: example of six European banks
(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)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/1626897
- author
- Erofeeva, Natalia
- supervisor
- organization
- year
- 2010
- 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}},
language = {{swe}},
note = {{Student Paper}},
title = {{Connection between current financial position and risk disclosure in annual reports: example of six European banks}},
year = {{2010}},
}