Pillar 3: Does banking regulation support stakeholders' interest in banks financial and risk profile?

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216275%3A25410%2F21%3A39918670" target="_blank" >RIV/00216275:25410/21:39918670 - isvavai.cz</a>

Result on the web

<a href="https://journals.plos.org/plosone/article?id=10.1371/journal.pone.0258449" target="_blank" >https://journals.plos.org/plosone/article?id=10.1371/journal.pone.0258449</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1371/journal.pone.0258449" target="_blank" >10.1371/journal.pone.0258449</a>

Result language

angličtina

Original language name

Pillar 3: Does banking regulation support stakeholders' interest in banks financial and risk profile?

Original language description

The paper examines the interest of the commercial banks&apos; stakeholders in Pillar 3 disclosures and their behaviour during the timing of serious market turbulence. The aim is to discover to which extent current banking regulation supports stakeholders&apos; interest in the information required by regulators to be disclosed. The examined data consists of log files that were pre-processed using web mining techniques and from which were extracted frequent item sets by quarters and evaluated in terms of quantity. The authors have proposed a methodology to evaluate frequent item sets of web parts over a dedicated time. Based on the verification of applied methodology on two commercial banks, the results show that stakeholders&apos; interest in disclosures is highest in the first quarter at each year and after turbulent times in 2009 their interests decreased. Moreover, the results suggest that stakeholders expressed higher interest than in regulatory required Pillar 3 information in the following group of information: Pillar3 related information, Annual reports, Information on Group. Following our results, the paper contributes to cover the gap in the research by analysing Pillar 3 disclosures and their compliance with regulatory requirements, which also increase the interest of the relevant stakeholders to conduce them as an effective market discipline tool.

Czech name

—

Czech description

—

Type

J_imp - Article in a specialist periodical, which is included in the Web of Science database

CEP classification

—

OECD FORD branch

50206 - Finance

Project

<a href="/en/project/GA19-15498S" target="_blank" >GA19-15498S: Modelling emotions in verbal and nonverbal managerial communication to predict corporate financial risk</a><br>

Continuities

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year

2021

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

PLoS One

ISSN

1932-6203

e-ISSN

—

Volume of the periodical

16

Issue of the periodical within the volume

10

Country of publishing house

US - UNITED STATES

Number of pages

22

Pages from-to

"e0258449"

UT code for WoS article

000755636500021

EID of the result in the Scopus database

2-s2.0-85118260580