What is Risk Disclosure

Search the World's Largest Database of Information Science & Technology Terms & Definitions

InfScipedia

A Free Service of IGI Global Scientific Publishing House

Chapter 16

Handbook of Research on the Significance of Forensic Accounting Techniques in Corporate Governance

Is the communication of information concerning firm's strategies, operations, and other external factors that have the potential to affect expected results.

Published in Chapter:

A Proposed Framework for the Disclosure of Credit Risk According to the Basel Agreement and Its Impact on the Financial Reports and the Stability of Banks

Zeinab Kassem (Ain Sham University, Egypt)

Source Title: Handbook of Research on the Significance of Forensic Accounting Techniques in Corporate Governance

DOI: 10.4018/978-1-7998-8754-6.ch016

Abstract

This study aims to develop a proposed framework to explain the impact of disclosure of credit risks on financial reports to achieve bank stability in accordance with the requirements of the decisions of the Basel Committee. The results of the study showed there are specific criteria that can be relied upon in order to measure bank credit risk, create a provision, classify customers and creditworthiness. It is possible to incorrectly classify the merit of a customer to improve his image in front of investors and stakeholders and thus the value and the stability of the bank. The framework proposed by the researcher aids in the disclosure of bank credit risk of commercial banks to obtain more efficiency, competition, stability.

Full Text Chapter Download: US $37.50 Add to Cart

More Results

Chapter 8

Risk Disclosure involves communicating to the external stakeholders of the institution like investors, creditors, supervisors and regulators of the risk management policies, practices and risk exposure.

Published in Chapter: Operational Risk Disclosure Practices in Emerging Economies: A Study of Indian Banks; From: Civic Engagement in Social and Political Constructs

Full Text Chapter Download: US $37.50 Add to Cart