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The Value of Risk Reporting: A Critical Anlysis of Value-at-Risk Disclosures in the Banking Sector
Company: International Journal of Financial Services Management
Company Url: Click here to open
Year Of Publication: 2008
Month Of Publication: January
Resource Link: Click here to open
Pages: 45-64
Download Count: 0
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Comment Num: 0
Language: EN
Who Can Read: Free
Date: 1-3-2009
Publisher: Administrator
Summary
This paper critically reviews the evolution of financial reporting in the banking sector with specific reference to the reporting of market risk and the growing use of the measure known as Value at Risk (VaR). The paper investigates the process by which VaR became 'institutionalised'. The analysis highlights a number of inherent limitations of VaR as a risk measure and questions the usefulness of published VaR disclosures, concluding that risk 'disclosure' might be more apparent than real. It also looks at some of the implications for risk reporting practice and the accounting profession more generally.
volume 3, number 1
This document may be downloaded without charge from SSRN.com by clicking the link below: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1288204 (Feb 1, 2013)
Author(s)
Woods, Margaret Sign in to follow this author
Dowd, Kevin Sign in to follow this author
Humphrey, Chris G. Sign in to follow this author
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