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

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

50206 - Finance

Projekt

<a href="/cs/project/GA19-15498S" target="_blank" >GA19-15498S: Modelování emocí ve verbální a neverbální manažerské komunikaci pro predikci podnikových finančních rizik</a><br>

Návaznosti

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

Rok uplatnění

2021

Kód důvěrnosti údajů

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

Název periodika

PLoS One

ISSN

1932-6203

e-ISSN

—

Svazek periodika

16

Číslo periodika v rámci svazku

10

Stát vydavatele periodika

US - Spojené státy americké

Počet stran výsledku

22

Strana od-do

"e0258449"

Kód UT WoS článku

000755636500021

EID výsledku v databázi Scopus

2-s2.0-85118260580