Pillar 3: Market Discipline of the Key Stakeholders in CEE Commercial Bank and Turbulent Times

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216275%3A25410%2F17%3A39911979" target="_blank" >RIV/00216275:25410/17:39911979 - isvavai.cz</a>

Výsledek na webu

<a href="http://dx.doi.org/10.3846/16111699.2017.1360388" target="_blank" >http://dx.doi.org/10.3846/16111699.2017.1360388</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.3846/16111699.2017.1360388" target="_blank" >10.3846/16111699.2017.1360388</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Pillar 3: Market Discipline of the Key Stakeholders in CEE Commercial Bank and Turbulent Times

Popis výsledku v původním jazyce

The study presented in the paper contributes to covering the gap in the area of sufficient information disclosure that also increases the interests of relevant stakeholders in contributing to depository market discipline and in being relevant to their interest within Pillar 3 framework. This paper is focused on an analysis of website data dedicated to Pillar 3 disclosures of commercial banks and on studying the behaviour of stakeholders in relation to the timing of serious market turbulence. The examined data consists of log files that were pre-processed using web mining techniques and from which were extracted frequent itemsets by quarters and evaluated in terms of quantity. The authors have proposed a methodology to evaluate frequent itemsets of web parts over a dedicated time period. The results show that stakeholders’ interest in disclosures is lower after turbulent times in 2009, higher in the first quarter, also higher together with annual reports (lower for Pillar 3 solo information). The paper&apos;s results suggest that further changes in commercial banks´ information disclosure are inevitable in order to achieve an effective market discipline mechanism and meaningful disclosures according to the regulator´s expectations.

Název v anglickém jazyce

Pillar 3: Market Discipline of the Key Stakeholders in CEE Commercial Bank and Turbulent Times

Popis výsledku anglicky

The study presented in the paper contributes to covering the gap in the area of sufficient information disclosure that also increases the interests of relevant stakeholders in contributing to depository market discipline and in being relevant to their interest within Pillar 3 framework. This paper is focused on an analysis of website data dedicated to Pillar 3 disclosures of commercial banks and on studying the behaviour of stakeholders in relation to the timing of serious market turbulence. The examined data consists of log files that were pre-processed using web mining techniques and from which were extracted frequent itemsets by quarters and evaluated in terms of quantity. The authors have proposed a methodology to evaluate frequent itemsets of web parts over a dedicated time period. The results show that stakeholders’ interest in disclosures is lower after turbulent times in 2009, higher in the first quarter, also higher together with annual reports (lower for Pillar 3 solo information). The paper&apos;s results suggest that further changes in commercial banks´ information disclosure are inevitable in order to achieve an effective market discipline mechanism and meaningful disclosures according to the regulator´s expectations.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

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OECD FORD obor

50204 - Business and management

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2017

Kód důvěrnosti údajů

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

Název periodika

Journal of Business Economics and Management

ISSN

1611-1699

e-ISSN

—

Svazek periodika

18

Číslo periodika v rámci svazku

5

Stát vydavatele periodika

GB - Spojené království Velké Británie a Severního Irska

Počet stran výsledku

20

Strana od-do

954-973

Kód UT WoS článku

000419968000008

EID výsledku v databázi Scopus

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