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  • 标题:Risk Reporting of the Banking Sector of Bangladesh: A Time Horizon Analysis
  • 本地全文:下载
  • 作者:Niluthpaul Sarker ; Shamsun Nahar
  • 期刊名称:Asian Journal of Finance & Accounting
  • 印刷版ISSN:1946-052X
  • 出版年度:2018
  • 卷号:10
  • 期号:1
  • 页码:178-209
  • 语种:English
  • 出版社:Macrothink Institute
  • 摘要:The study focused on the practical scenarios of bank risk disclosures where it is assumed that adequate risk disclosures expand the path of transparency in the marketplace. The reason is that the financial disclosures, including risk items, represent their image of the current and potential investors, and can impact their mentality about investment. The research analyzed the credit risk, market risk and operational risk reporting intensities in their reports. It is noted that the maximum Risk Weighted Assets (RWA) are held for credit risk of the banking system whereas the remaining part of the system utilized by the market risk and operational risk. It is found that the risk for the top five (5) or the top ten (10) banks is extremely high. The concentration symptom of risk is not good as the fewer borrowers occupied the most of the credit.
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