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How to measure bank credit risk disclosure? Testing a new methodological approach based on the content analysis framework
Journal of Banking Regulation Pub Date : 2020-07-28 , DOI: 10.1057/s41261-020-00129-x
Enzo Scannella , Salvatore Polizzi

Risk disclosure is a crucial factor in enhancing the efficiency of financial markets and promoting financial stability. This paper proposes a methodological tool to analyze credit risk disclosure in bank financial reports, based on the content analysis framework. The authors also uses this methodology to carry out an empirical study on a small sample of large Italian banks. The paper provides preliminary empirical evidence that banks differ in their credit risk disclosure, even though they are subject to homogeneous regulatory and accounting requirements. Furthermore, by carrying out a correlation-based network analysis, the paper provides preliminary evidence on the existence of a relationship between credit risk disclosure, bank size, and business model. The existing literature has not provided any methodological tool to analyze qualitative and quantitative profiles of bank credit risk disclosure. In order to fill this gap, we propose an original research methodology to investigate bank credit risk reporting. While previous contributions have examined related aspects adopting automated content analysis techniques, this paper proposes an original and non-automated content analysis approach. Our research has several regulatory and strategic implications and lays the foundation for further research in banking, finance, and accounting.



中文翻译:

如何衡量银行信用风险披露?基于内容分析框架测试一种新的方法论方法

风险披露是提高金融市场效率和促进金融稳定的关键因素。本文基于内容分析框架,提出了一种分析银行财务报告信用风险披露的方法论工具。作者还使用这种方法对意大利大型银行的一小部分样本进行了实证研究。本文提供了初步的经验证据,表明尽管信用管理和会计要求相同,银行的信用风险披露也有所不同。此外,通过进行基于相关性的网络分析,本文提供了有关信用风险披露,银行规模和业务模型之间存在关系的初步证据。现有文献尚未提供任何方法工具来分析银行信用风险披露的定性和定量特征。为了填补这一空白,我们提出了一种原创的研究方法来调查银行信用风险报告。尽管先前的贡献已经研究了采用自动化内容分析技术的相关方面,但本文提出了一种原始的和非自动化的内容分析方法。我们的研究具有若干监管和战略意义,并为银行,金融和会计领域的进一步研究奠定了基础。尽管先前的贡献已经研究了采用自动化内容分析技术的相关方面,但本文提出了一种原始的和非自动化的内容分析方法。我们的研究具有若干监管和战略意义,并为银行,金融和会计领域的进一步研究奠定了基础。尽管先前的贡献已经研究了采用自动化内容分析技术的相关方面,但本文提出了一种原始的和非自动化的内容分析方法。我们的研究具有若干监管和战略意义,并为银行,金融和会计领域的进一步研究奠定了基础。

更新日期:2020-07-28
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