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2015 | 19(1) | 9-36
Article title

The Banks’ Financial Reporting and the Downfall of the Banking Sector

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Abstracts
EN
The recent literature examines the causes of the financial crisis of 2007–08 and their impact on global financial markets and economies. This paper attempts to close the gap in the banking sector’s research – linking inefficiencies of financial reporting with the funding position of banks. The analysis includes three accounting practices and three ways in which the financing of banks was hindered. Importantly, this work examines economic mechanisms that demonstrate a causal relation between imperfect financial reporting and illiquidity in the banking sector. The paper argues that decreased competitiveness of the banking industry stems from problems in effective reporting of this sector. Arguably, a better understanding of vulnerable areas of information disclosure and transmission channels would allow regulators to make future crises in banking less severe.
Year
Volume
Pages
9-36
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Dates
published
2017-08-28
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References
Document Type
Publication order reference
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YADDA identifier
bwmeta1.element.ceon.element-f7dac21a-07c3-39f7-a4df-6b6a16bef136
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