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• W3200119209 abstract "Aligning the sample of this study to the banks that are considered Global Systematically Important (G-SIBs) according to the Financial Stability Board (FSB), this study makes use ofa disclosure index to examine whether the disclosure quality of expected credit losses by 30 of the world’s largest banks is influenced by the characteristics of credit risk in the (loan)portfolio. A linear regression is performed to determine whether the disclosure quality of expected credit losses is influenced by loan maturity, type of borrower and bank location. Results show that banks in less mature markets, as well as banks with relatively higher amountsof long-term loans, are associated with a lower disclosure quality of expected credit losses, while the latter association is stronger for banks in less mature markets. No significant relationship was found between the amount of wholesale/retail borrowers in the (loan) portfolio and the disclosure quality of expected credit losses. The results suggest that banks with a better performing (loan) portfolio, identified by a relatively lower amount of long-term loans, are eager to show this to the market, whereas banks in highly mature markets are even more prone to share this information. Results also indicate that banks in less mature markets have a lower incentive to share information about their expected credit losses to the market." @default.
• W3200119209 created "2021-09-27" @default.
• W3200119209 creator A5048009270 @default.
• W3200119209 date "2021-01-01" @default.
• W3200119209 modified "2023-09-24" @default.
• W3200119209 title "IMPLICATIONS OF THE CHARACTERISTICS OF THE CREDIT RISK PORTFOLIO ON THE DISCLOSURE QUALITY OF EXPECTED CREDIT LOSSES BY THE WORLD’S LARGEST BANKS" @default.
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