Web usage analysis of Pillar 3 disclosed information by deposit customers in turbulent times

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28150%2F21%3A63531698" target="_blank" >RIV/70883521:28150/21:63531698 - isvavai.cz</a>

Výsledek na webu

<a href="https://www.sciencedirect.com/science/article/pii/S0957417421009131" target="_blank" >https://www.sciencedirect.com/science/article/pii/S0957417421009131</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1016/j.eswa.2021.115503" target="_blank" >10.1016/j.eswa.2021.115503</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Web usage analysis of Pillar 3 disclosed information by deposit customers in turbulent times

Popis výsledku v původním jazyce

Market discipline has been a scrutinized area since the last financial crisis in 2008. Regulators strengthened their role particularly through Pillar 3 in Basel III. However, there are still some aspects of market discipline that deserve special attention to avoid future failures. This study focuses on the analysis of the interest and behaviour of deposit stakeholders based on website data dedicated to disclosures of commercial bank in Slovakia during and after turbulent times (period 2009–2012). The data consists of log files, and web mining techniques were applied (the modelling of web user behaviour in dependence on time - based on the proposals of the authors). The results show that also in turbulent times, stakeholders’ interest in Pillar 3 disclosures is low (in line with (Munk, Pilkova, Benko, &amp; Blažeková, 2017)) and the highest interest was identified for the Pricing List category. After turbulent times, Pillar 3 categories (Pillar 3 related information and Pillar 3 disclosures) have weak interest, with peaks at the beginning of the year, and the highest increase was in the Business Conditions category. The results suggest that the enhancement of interest of key stakeholders in disclosures inevitably requires changes to deliver sufficient disclosure data structures and to design a disclosure policy that fulfils regulatory expectations.

Název v anglickém jazyce

Web usage analysis of Pillar 3 disclosed information by deposit customers in turbulent times

Popis výsledku anglicky

Market discipline has been a scrutinized area since the last financial crisis in 2008. Regulators strengthened their role particularly through Pillar 3 in Basel III. However, there are still some aspects of market discipline that deserve special attention to avoid future failures. This study focuses on the analysis of the interest and behaviour of deposit stakeholders based on website data dedicated to disclosures of commercial bank in Slovakia during and after turbulent times (period 2009–2012). The data consists of log files, and web mining techniques were applied (the modelling of web user behaviour in dependence on time - based on the proposals of the authors). The results show that also in turbulent times, stakeholders’ interest in Pillar 3 disclosures is low (in line with (Munk, Pilkova, Benko, &amp; Blažeková, 2017)) and the highest interest was identified for the Pricing List category. After turbulent times, Pillar 3 categories (Pillar 3 related information and Pillar 3 disclosures) have weak interest, with peaks at the beginning of the year, and the highest increase was in the Business Conditions category. The results suggest that the enhancement of interest of key stakeholders in disclosures inevitably requires changes to deliver sufficient disclosure data structures and to design a disclosure policy that fulfils regulatory expectations.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

—

OECD FORD obor

50202 - Applied Economics, Econometrics

Projekt

—

Návaznosti

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Rok uplatnění

2021

Kód důvěrnosti údajů

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

Název periodika

Expert Systems with Applications

ISSN

0957-4174

e-ISSN

—

Svazek periodika

185

Číslo periodika v rámci svazku

neuvedeno

Stát vydavatele periodika

GB - Spojené království Velké Británie a Severního Irska

Počet stran výsledku

12

Strana od-do

—

Kód UT WoS článku

000707414500007

EID výsledku v databázi Scopus

2-s2.0-85111047968