Matches in SemOpenAlex for { <https://semopenalex.org/work/W2179145791> ?p ?o ?g. }
Showing items 1 to 87 of
87
with 100 items per page.
- W2179145791 abstract "This paper examines the information content and the usefulness of banks' interest rate risk public disclosures. ALM managers use Earnings at Risk ( EAR ) and Economic Value of Equity at Risk ( EVEAR ) as measures of the dollar amount of potential loss to net interest income and common shareholders' equity as a result of unforeseen interest rate changes. These two interest rate risk management metrics are now recognized benchmarks for measuring interest rate risk exposure, and its potential impact on a bank's financial position. At the explicit request of regulators, financial analysts and competitive pressures, more commercial banks are now reporting EAR and EVEAR numbers in their annual financial reports. To examine preliminary evidence on the information content of such public disclosures, we composed a sample of some of North America's largest commercial banks. The Canadian peer group is based on Canada's seven largest banks, and the U.S. peer group is composed of twelve of its largest banks. In particular, we investigate if ex ante EAR and EVEAR numbers help regulators, financial analysts and investors to explain the subsequent variability of commercial banks' net interest income and net income over time." @default.
- W2179145791 created "2016-06-24" @default.
- W2179145791 creator A5017401958 @default.
- W2179145791 creator A5052796416 @default.
- W2179145791 date "2011-02-17" @default.
- W2179145791 modified "2023-09-23" @default.
- W2179145791 title "How Useful Are Banks' Earnings-At-Risk And Economic Value Of Equity-At-Risk Public Disclosures?" @default.
- W2179145791 cites W1536871872 @default.
- W2179145791 cites W1870630679 @default.
- W2179145791 cites W1991898715 @default.
- W2179145791 cites W2086398770 @default.
- W2179145791 cites W2122720682 @default.
- W2179145791 cites W2152286203 @default.
- W2179145791 cites W2170868320 @default.
- W2179145791 cites W3122435383 @default.
- W2179145791 cites W318081849 @default.
- W2179145791 doi "https://doi.org/10.19030/iber.v5i9.3507" @default.
- W2179145791 hasPublicationYear "2011" @default.
- W2179145791 type Work @default.
- W2179145791 sameAs 2179145791 @default.
- W2179145791 citedByCount "1" @default.
- W2179145791 countsByYear W21791457912016 @default.
- W2179145791 crossrefType "journal-article" @default.
- W2179145791 hasAuthorship W2179145791A5017401958 @default.
- W2179145791 hasAuthorship W2179145791A5052796416 @default.
- W2179145791 hasBestOaLocation W21791457911 @default.
- W2179145791 hasConcept C10138342 @default.
- W2179145791 hasConcept C109168655 @default.
- W2179145791 hasConcept C120757647 @default.
- W2179145791 hasConcept C121955636 @default.
- W2179145791 hasConcept C129489539 @default.
- W2179145791 hasConcept C138262166 @default.
- W2179145791 hasConcept C144133560 @default.
- W2179145791 hasConcept C149866677 @default.
- W2179145791 hasConcept C162324750 @default.
- W2179145791 hasConcept C175025494 @default.
- W2179145791 hasConcept C17744445 @default.
- W2179145791 hasConcept C186027771 @default.
- W2179145791 hasConcept C199539241 @default.
- W2179145791 hasConcept C199728807 @default.
- W2179145791 hasConcept C2781426361 @default.
- W2179145791 hasConcept C39389867 @default.
- W2179145791 hasConceptScore W2179145791C10138342 @default.
- W2179145791 hasConceptScore W2179145791C109168655 @default.
- W2179145791 hasConceptScore W2179145791C120757647 @default.
- W2179145791 hasConceptScore W2179145791C121955636 @default.
- W2179145791 hasConceptScore W2179145791C129489539 @default.
- W2179145791 hasConceptScore W2179145791C138262166 @default.
- W2179145791 hasConceptScore W2179145791C144133560 @default.
- W2179145791 hasConceptScore W2179145791C149866677 @default.
- W2179145791 hasConceptScore W2179145791C162324750 @default.
- W2179145791 hasConceptScore W2179145791C175025494 @default.
- W2179145791 hasConceptScore W2179145791C17744445 @default.
- W2179145791 hasConceptScore W2179145791C186027771 @default.
- W2179145791 hasConceptScore W2179145791C199539241 @default.
- W2179145791 hasConceptScore W2179145791C199728807 @default.
- W2179145791 hasConceptScore W2179145791C2781426361 @default.
- W2179145791 hasConceptScore W2179145791C39389867 @default.
- W2179145791 hasIssue "9" @default.
- W2179145791 hasLocation W21791457911 @default.
- W2179145791 hasOpenAccess W2179145791 @default.
- W2179145791 hasPrimaryLocation W21791457911 @default.
- W2179145791 hasRelatedWork W1584535761 @default.
- W2179145791 hasRelatedWork W1817404164 @default.
- W2179145791 hasRelatedWork W1916844476 @default.
- W2179145791 hasRelatedWork W1983802562 @default.
- W2179145791 hasRelatedWork W2027026971 @default.
- W2179145791 hasRelatedWork W2086779350 @default.
- W2179145791 hasRelatedWork W2166815554 @default.
- W2179145791 hasRelatedWork W2265075623 @default.
- W2179145791 hasRelatedWork W2284952005 @default.
- W2179145791 hasRelatedWork W2291480694 @default.
- W2179145791 hasRelatedWork W2579092725 @default.
- W2179145791 hasRelatedWork W2589976492 @default.
- W2179145791 hasRelatedWork W2767399411 @default.
- W2179145791 hasRelatedWork W2799878538 @default.
- W2179145791 hasRelatedWork W3124398027 @default.
- W2179145791 hasRelatedWork W3125383644 @default.
- W2179145791 hasRelatedWork W3177301555 @default.
- W2179145791 hasRelatedWork W571284800 @default.
- W2179145791 hasRelatedWork W65472541 @default.
- W2179145791 hasRelatedWork W2187482470 @default.
- W2179145791 hasVolume "5" @default.
- W2179145791 isParatext "false" @default.
- W2179145791 isRetracted "false" @default.
- W2179145791 magId "2179145791" @default.
- W2179145791 workType "article" @default.