کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
1006226 938139 2006 39 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
The economic value of regulated disclosure: Evidence from the banking sector
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
پیش نمایش صفحه اول مقاله
The economic value of regulated disclosure: Evidence from the banking sector
چکیده انگلیسی

The study examines the economic consequences of regulated disclosure in the banking sector, focusing on its impacts on the stability of banking systems. In a cross-country study of banking systems across 49 countries in the 90s, I find that banking crises are less likely in countries with greater regulated disclosure and transparency. Specifically, banking systems are less vulnerable to crisis if supported by financial reporting regimes characterized by (i) more comprehensive disclosure, (ii) more timely financial reporting, (iii) more informative reporting, and (iv) more credible financial disclosure. To the extent that banking crises are costly, the paper documents the positive impact of accounting information to the real sector of the economy.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Accounting and Public Policy - Volume 25, Issue 1, January–February 2006, Pages 32–70
نویسندگان
,