001472236 000__ 04117cam\\22006257i\4500
001472236 001__ 1472236
001472236 003__ OCoLC
001472236 005__ 20230908003402.0
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001472236 008__ 230803s2023\\\\sz\a\\\\o\\\\\000\0\eng\d
001472236 019__ $$a1391545296
001472236 020__ $$a9783031372124$$q(electronic bk.)
001472236 020__ $$a3031372123$$q(electronic bk.)
001472236 020__ $$z9783031372117
001472236 020__ $$z3031372115
001472236 0247_ $$a10.1007/978-3-031-37212-4$$2doi
001472236 035__ $$aSP(OCoLC)1392048813
001472236 040__ $$aGW5XE$$beng$$erda$$epn$$cGW5XE$$dYDX$$dEBLCP
001472236 049__ $$aISEA
001472236 050_4 $$aHG1707
001472236 08204 $$a332.1068/1$$223/eng/20230803
001472236 1001_ $$aDasgupta, Kumar,$$eauthor.
001472236 24510 $$aMandatory financial disclosures and the banking sector :$$ba principal-agent framework /$$cKumar Dasgupta.
001472236 264_1 $$aCham, Switzerland :$$bPalgrave Macmillan,$$c2023.
001472236 300__ $$a1 online resource (xvii, 173 pages) :$$billustrations.
001472236 336__ $$atext$$btxt$$2rdacontent
001472236 337__ $$acomputer$$bc$$2rdamedia
001472236 338__ $$aonline resource$$bcr$$2rdacarrier
001472236 4901_ $$aPalgrave Macmillan studies in banking and financial institutions,$$x2523-3378
001472236 504__ $$aIncludes bibliographical references and index.
001472236 5050_ $$a1. 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.
001472236 506__ $$aAccess limited to authorized users.
001472236 520__ $$aThis 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.
001472236 588__ $$aOnline resource; title from PDF title page (SpringerLink, viewed August 3, 2023).
001472236 650_0 $$aBanks and banking$$xAccounting.
001472236 650_0 $$aBanking law.
001472236 650_0 $$aBank management.
001472236 655_0 $$aElectronic books.
001472236 77608 $$iPrint version: $$z3031372115$$z9783031372117$$w(OCoLC)1381291824
001472236 830_0 $$aPalgrave Macmillan studies in banking and financial institutions,$$x2523-3378
001472236 852__ $$bebk
001472236 85640 $$3Springer Nature$$uhttps://univsouthin.idm.oclc.org/login?url=https://link.springer.com/10.1007/978-3-031-37212-4$$zOnline Access$$91397441.1
001472236 909CO $$ooai:library.usi.edu:1472236$$pGLOBAL_SET
001472236 980__ $$aBIB
001472236 980__ $$aEBOOK
001472236 982__ $$aEbook
001472236 983__ $$aOnline
001472236 994__ $$a92$$bISE