АНАЛИЗ НА ВРЪЗКАТА МЕЖДУ РИСКА И РАВНИЩЕТО НА НЕГОВИТЕ ОПОВЕСТЯВАНИЯ ВЪВ ФИНАНСОВИТЕ ОТЧЕТИ НА БАНКИТЕ
PERCEIVED RISK IN MANDATORY RISK DISCLOSURES

Summary/Abstract: Banks are taking risks which are ex post inadequately disclosed. Opaque information impedes market participants to estimate the level of risk. Risk disclosures allow investors and other stakeholders to understand the risk profile of the bank entity. In effect, ttransparent risk disclosures promote market discipline. The paper is focused on the identification of the affect of the financial risk on the ex post mandatory disclosures

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