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Disclosure in Banking
The Role of Financial Reporting in Bank Behaviors and Investor Decision-Making
Buch von Sara Longo
Sprache: Englisch

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Beschreibung

Disclosure represents an evergreen topic in banking since it allows breaking down the opacity of the so-called "black box" banks. The recent failures of Silicon Valley Bank and Credit Suisse in March 2023 have reignited discussions about the role played by banking disclosure and its link to transparency, financial stability, and competition. Given these premises, this book comprehensively explains how banking disclosure has evolved in the last decades, shaping banks' behaviors and mainly investors' decision-making. The book provides an in-depth review of the field, highlighting theories and empirical studies about banking disclosure grounded on regulatory mandates and voluntary initiatives mitigating agency conflicts and addressing information asymmetries. Then, this book discusses banks' need to enhance their disclosure practices to comply with stress tests and contribute to sustainable development, particularly in light of climate change risk. To this end, an empirical investigation uncovers banks scrutinized by regulators and supervisors are more inclined to engage in green lending and prioritize borrowers' ESG disclosures, thus promoting a more sustainable economy. Lastly, this book presents the state of the art about the link between banking disclosure and sustainability, suggesting potential avenues for future research.

Disclosure represents an evergreen topic in banking since it allows breaking down the opacity of the so-called "black box" banks. The recent failures of Silicon Valley Bank and Credit Suisse in March 2023 have reignited discussions about the role played by banking disclosure and its link to transparency, financial stability, and competition. Given these premises, this book comprehensively explains how banking disclosure has evolved in the last decades, shaping banks' behaviors and mainly investors' decision-making. The book provides an in-depth review of the field, highlighting theories and empirical studies about banking disclosure grounded on regulatory mandates and voluntary initiatives mitigating agency conflicts and addressing information asymmetries. Then, this book discusses banks' need to enhance their disclosure practices to comply with stress tests and contribute to sustainable development, particularly in light of climate change risk. To this end, an empirical investigation uncovers banks scrutinized by regulators and supervisors are more inclined to engage in green lending and prioritize borrowers' ESG disclosures, thus promoting a more sustainable economy. Lastly, this book presents the state of the art about the link between banking disclosure and sustainability, suggesting potential avenues for future research.

Über den Autor

Sara Longo is an Assistant Professor in Accounting at the Faculty of Economics and Management of the Free University of Bolzano (Italy). Her main research interests concern financial accounting reporting and disclosure and financial and non-financial crises affecting the banking industry. She obtained a Ph.D. in Accounting at the University of Padova (Italy) after a visiting period at Columbia University in New York (USA). Before her doctoral studies, she worked in the banking sector on antitrust, M&A, accounting, and financial regulation.

Inhaltsverzeichnis

Introduction.- Disclosure regulation for transparency, stability, and competition in banking.- Bank risk disclosure: towards mandatory non-financial information.- Climate change risk: the new frontier in banking disclosure.- Do transparent banks do more green lending? Evidence from climate stress tests.

Details
Erscheinungsjahr: 2025
Fachbereich: Betriebswirtschaft
Genre: Recht, Sozialwissenschaften, Wirtschaft
Rubrik: Recht & Wirtschaft
Medium: Buch
Inhalt: xii
104 S.
4 farbige Illustr.
104 p. 4 illus. in color.
ISBN-13: 9783031841958
ISBN-10: 3031841956
Sprache: Englisch
Einband: Gebunden
Autor: Longo, Sara
Hersteller: Springer Nature Switzerland
Springer International Publishing AG
Verantwortliche Person für die EU: Springer Verlag GmbH, Tiergartenstr. 17, D-69121 Heidelberg, juergen.hartmann@springer.com
Maße: 241 x 160 x 13 mm
Von/Mit: Sara Longo
Erscheinungsdatum: 05.03.2025
Gewicht: 0,346 kg
Artikel-ID: 131732992
Über den Autor

Sara Longo is an Assistant Professor in Accounting at the Faculty of Economics and Management of the Free University of Bolzano (Italy). Her main research interests concern financial accounting reporting and disclosure and financial and non-financial crises affecting the banking industry. She obtained a Ph.D. in Accounting at the University of Padova (Italy) after a visiting period at Columbia University in New York (USA). Before her doctoral studies, she worked in the banking sector on antitrust, M&A, accounting, and financial regulation.

Inhaltsverzeichnis

Introduction.- Disclosure regulation for transparency, stability, and competition in banking.- Bank risk disclosure: towards mandatory non-financial information.- Climate change risk: the new frontier in banking disclosure.- Do transparent banks do more green lending? Evidence from climate stress tests.

Details
Erscheinungsjahr: 2025
Fachbereich: Betriebswirtschaft
Genre: Recht, Sozialwissenschaften, Wirtschaft
Rubrik: Recht & Wirtschaft
Medium: Buch
Inhalt: xii
104 S.
4 farbige Illustr.
104 p. 4 illus. in color.
ISBN-13: 9783031841958
ISBN-10: 3031841956
Sprache: Englisch
Einband: Gebunden
Autor: Longo, Sara
Hersteller: Springer Nature Switzerland
Springer International Publishing AG
Verantwortliche Person für die EU: Springer Verlag GmbH, Tiergartenstr. 17, D-69121 Heidelberg, juergen.hartmann@springer.com
Maße: 241 x 160 x 13 mm
Von/Mit: Sara Longo
Erscheinungsdatum: 05.03.2025
Gewicht: 0,346 kg
Artikel-ID: 131732992
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