Transparency and the disclosure of risk information in the banking sector

Journal of Financial Regulation and Compliance

Volumn 13, Issue 3, 2005, Pages 205-214

  Linsley, Philip M ^a   Shrives, Philip J ^b  

^a UNIVERSITY OF HULL   (United Kingdom)

^b NORTHUMBRIA UNIVERSITY   (United Kingdom)

Author keywords

Accounting; Annual report; Basel II; Disclosure; Risk

Indexed keywords

EID: 33750958708     PISSN: 13581988     EISSN: 17400279     Source Type: Journal    
DOI: 10.1108/13581980510622063     Document Type: Article

References (23)

1. Basel Committee on Banking Supervision (1998) ‘Enhancing Bank Transparency’, BIS.
2. Basel Committee on Banking Supervision (1998) ‘Enhancing Bank Transparency’, BIS para. 6.
3. Basel Committee on Banking Supervision (1998) ‘Enhancing Bank Transparency’, BIS, para. 53.
4. Basel Committee on Banking Supervision (2004) ‘International Convergence of Capital Measurement and Capital Standards: A Revised Framework’, BIS.
5. In the EU the new capital accord will be enacted via CAD3 (Capital Adequacy Directive 3).
6. Basel Committee on Banking Supervision (1988) ‘International Convergence of Capital Measurement and Capital Standards’, BIS.
7. Basel Committee on Banking Supervision (2001) ‘Pillar 3 (Market Discipline) Supporting Document to the New Basel Capital Accord’, BIS.
8. Basel Committee on Banking Supervision (2001) ‘Working Paper on Pillar 3 -Market Discipline’, BIS.
9. Basel Committee on Banking Supervision, (2001) ‘Working Paper on Pillar 3 -Market Discipline’, BIS p. 175.
10. Department of Trade and Industry (2004) ‘Draft Regulations on the Operating and Financial Review and Directors’ Report’, DTI, London.
11. Department of Trade and Industry (2004) ‘Draft Regulations on the Operating and Financial Review and Directors’ Report’, DTI, London p. 13.
12. Department of Trade and Industry (2004) ‘Draft Regulations on the Operating and Financial Review and Directors’ Report’, DTI, London p. 25.
13. Basel Committee on Banking Supervision (2003) ‘Public disclosures by banks: results of the 2001 disclosure survey’, BIS.
14. Basel Committee on Banking Supervision (2002) ‘Public disclosures by banks: results of the 2000 disclosure survey’, BIS.
15. Basel Committee on Banking Supervision (2001) ‘Public disclosures by banks: results of the 1999 disclosure survey’, BIS.
16. Basel Committee on Banking Supervision (2001) ‘Public disclosures by banks: results of the 1999 disclosure survey’, BIS, p. 8.
17. Basel Committee on Banking Supervision (2001) ‘Public disclosures by banks: results of the 1999 disclosure survey’, BIS, p. 22.
18. Himino, R. (2004) ‘Basel II - towards a common language’, BIS Quarterly Review, September 2004, p. 41.
19. Linsley, P. M., Shrives, P. J. and Crumpton, M. (2004) ‘Risk Reporting: An Exploratory Study of UK and Canadian Banks’, Working Paper, The University of Hull.
20. Institute of Chartered Accountants in England and Wales (1998) ‘Financial reporting of risk - Proposals for a Statement of Business Risk’, ICAEW, London.
21. Institute of Chartered Accountants in England and Wales (1999) ‘No Surprises: The Case for Better Risk Reporting’, ICAEW, London.
22. The Quoted Companies Alliance promotes the views of smaller quoted companies. This group comprises companies outside the FT-SE 350 representing approximately 85 per cent of all quoted companies.
23. The Quoted Companies Alliance (2004) ‘Draft Regulations on the Operating and Financial Review and Directors’ Report -Response to Consultation’.