interesting approach to determine in which way these two requirements improve the total level of disclosure on loan loss provisions. References: Betie, V. et al. methodology for analyzing and evaluing narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality tributes. 28. pp. 205-236. Accounting Forum, Betie, V. and Thompson, S. ; Lifting the lid on the use of content analysis to investigate intellectual capital disclosures, Volume 31, Issue 2, June 2007, Pages Accounting Forum, 129–163 Beaver, W., Eger, C., Ryan, S., Wolfson, M.: Financial reporting and the structure of bank share prices; 27 (1989), pp. 157–178 Journal of Accounting Research, Botosan, Christine A., Disclosure level and the cost of equity capital, The Accounting 3 (Jul 1997): p. 323-349. Review 72. Brenda van Tendeloo & Ann Vanstraelen (2005); Earnings management under German GAAP versus IFRS, 14:1, 155-180 European Accounting Review, Castren, O., Fitzpatrick, T. and Sydow, M.; Assessing portfolio credit risk changes in a sample of EU large and complex banking groups in reaction to macroeconomic shocks, ECB, February 2009. pg. 205 Catarineu-Rabell, Eva; Jackson, Patricia; Tsomocos, Dimitrios P., Procyclicality and the new Basel Accord - banks' choice of loan rating system, (Oct 2005): Economic Theory 26 CEBS, Assessment of Pillar 3 disclosures, 24 June 2009 banks’ CEBS, Follow-up review of banks' transparency in their 2009 Pillar 3 reports, 30 June 2010
interesting approach to determine in which way these two requirements improve the total level of disclosure on loan loss provisions. References: Betie, V. et al. methodology for analyzing and evaluing narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality tributes. Accounting Forum, 28. pp. 205-236. Betie, V. and Thompson, S. ; Lifting the lid on the use of content analysis to investigate intellectual capital disclosures, Accounting Forum, Volume 31, Issue 2, June 2007, Pages 129–163 Beaver, W., Eger, C., Ryan, S., Wolfson, M.: Financial reporting and the structure of bank share prices; Journal of Accounting Research, 27 (1989), pp. 157–178 Botosan, Christine A., Disclosure level and the cost of equity capital, The Accounting Review 72. 3 (Jul 1997): p. 323-349. Brenda van Tendeloo & Ann Vanstraelen (2005); Earnings management under German GAAP versus IFRS, European Accounting Review, 14:1, 155-180 Castren, O., Fitzpatrick, T. and Sydow, M.; Assessing portfolio credit risk changes in a sample of EU large and complex banking groups in reaction to macroeconomic shocks, ECB, February 2009. pg. 205 Catarineu-Rabell, Eva; Jackson, Patricia; Tsomocos, Dimitrios P., Procyclicality and the new Basel Accord - banks' choice of loan rating system, Economic Theory 26 (Oct 2005): CEBS, Assessment of banks’ Pillar 3 disclosures, 24 June 2009 CEBS, Follow-up review of banks' transparency in their 2009 Pillar 3 reports, 30 June 2010