Document Search
Add To My Bookshelf Sign in or Register Save And Annotate

reporting sign in to follow this
disclosure sign in to follow this
transparency sign in to follow this
bank sign in to follow this
accounting sign in to follow this

VaR Methods sign in to follow this
--Risk Reporting sign in to follow this
Discuss This Paper
Sign in to follow this page
Recent Comments
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
View Count:
Comment Num: 0
Language: EN
Who Can Read: Free
Date: 1-3-2009
Publisher: Administrator
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 by clicking the link below: (Feb 1, 2013)
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
This document's citation network:
Similar Documents:
Close window
Sign up in one step, no personal information required. Already a Member?

Repeat Email:
User Name:
Confirm Password:

Sign Up

Welcome to GloriaMundi!
Thanks for singning up

continue or edit your profile