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Mandatory financial disclosures and the banking sectora principal-agent framework /

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Mandatory financial disclosures and the banking sectorby Kumar Dasgupta.
其他題名:	a principal-agent framework /
作者:	Dasgupta, Kumar.
出版者:	Cham :Springer Nature Switzerland :2023.
面頁冊數:	xvii, 173 p. :ill., digital ;24 cm.
Contained By:	Springer Nature eBook
標題:	Banks and bankingAccounting.
電子資源:	https://doi.org/10.1007/978-3-031-37212-4
ISBN:	9783031372124$q(electronic bk.)

Mandatory financial disclosures and the banking sectora principal-agent framework /
Dasgupta, Kumar.

Mandatory financial disclosures and the banking sectora principal-agent framework /[electronic resource] :by Kumar Dasgupta. - Cham :Springer Nature Switzerland :2023. - xvii, 173 p. :ill., digital ;24 cm. - Palgrave Macmillan studies in banking and financial institutions,2523-3378. - Palgrave Macmillan studies in banking and financial institutions..

1. Introduction -- 2. The Enigma of Mandatory Disclosures -- 3. Mandatory Disclosures as a Principal Agent Paradigm -- 4. Information asymmetry and banking regulations -- 5. Information content and pillar 3 disclosures -- 6. Conclusion.

This book explores mandatory disclosures. The book raises questions regarding the efficacy of market discipline and reaches a conclusion that seems to be borne out by the recent failure of Silicon Valley Bank and Credit Suisse. The book starts by asking the question why do we need mandatory disclosures. First, it develops a framework using a Principal-Agent model that provides an economic rationale for such disclosures. Second, it analyses the requirements outlined in Basel banking regulations over three decades and finds support for the propositions outlined in the developed framework in all key BCBS pronouncements. Last, the book empirically evaluates Pillar 3 disclosures and arrives at the surprising result that such disclosures do not seem have an impact on bond investors. The book concludes by outlining the policy implications regarding the design, efficacy, implementation, and limitations of regulation in an economy. Kumar Dasgupta is currently a Visiting Faculty in Accounting at the University of Cambridge, Judge Business School, UK and also the Technical Director (part-time) at the IVSC, the body responsible for setting global standards on valuations. Prior to this Kumar was Technical Director at the IFRS Foundation, and was responsible for projects relating to financial instruments accounting. Prior to his involvement in standard setting, Kumar was a partner in PricewaterhouseCoopers.

ISBN: 9783031372124$q(electronic bk.)

Standard No.: 10.1007/978-3-031-37212-4doiSubjects--Topical Terms:

892069
Banks and banking
--Accounting.

LC Class. No.: HG1707 / .D37 2023

Dewey Class. No.: 332.10681

Mandatory financial disclosures and the banking sectora principal-agent framework /
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