التفاصيل البيبلوغرافية
| العنوان: |
Models of Accounting Disclosure by Banking Institutions. |
| المؤلفون: |
Zhang, Gaoqing |
| المصدر: |
Foundations & Trends in Accounting; 2023, Vol. 17 Issue 3/4, p173-300, 128p |
| مصطلحات موضوعية: |
DISCLOSURE in accounting, BANKING industry, ECONOMIC models, LIQUIDITY (Economics) |
| مستخلص: |
In this monograph, I advocate and illustrate an emerging stream of accounting literature that deploys economic models to study issues of accounting disclosure by banking institutions. To motivate the focus on a specific industry (banking), I identify two banking specificities: first, banks are fragile to the risk of runs due to their economic roles in liquidity creation, and second, banks are heavily regulated due to a desire to protect uninformed and dispersed depositors. More importantly, I show that considering these banking specificities, accounting disclosure by banks can play a prominent role in influencing the stability and the efficiency of the banking system. I present workhorse models that can be adapted as building blocks to capture the roles of accounting disclosure in the banking industry. I also draw on recent studies to illustrate specific accounting applications of the workhorse models and discuss their potential to generate implications that inform policy debates and empirical tests. [ABSTRACT FROM AUTHOR] |
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| قاعدة البيانات: |
Complementary Index |
