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| Tekijä: | Bischof, J. |
| Otsikko: | The effects of IFRS 7 adoption on bank disclosure in Europe |
| Lehti: | Accounting in Europe
2009 : VOL. 6:1-2, p. 167-194 |
| Asiasana: | international financial accounting reporting accounting standards information disclosure regulations banking Europe |
| Kieli: | eng |
| Tiivistelmä: | The European regulation of bank disclosures has substantially changed with the endorsement of IFRS 7, becoming effective in 2007. Using a sample of over 170 banks from 28 European countries, the effect of the standard's first-time adoption (here as: 1st-t-a.) on disclosure quality is analysed. It is found among others that disclosure quality has generally increased both in financial statements and in risk reports. However, the disclosures' focus has shifted from market risk exposures to credit risk exposures. The effect of the 1st-t-a. strongly varies across countries. |
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