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Derivatives disclosures by major U.S. banks, 1995

Author

Listed:
  • Gerald A. Edwards, Jr.
  • Gregory E. Eller

Abstract

This review of the 1995 annual reports of ten major U.S. commercial banks shows that public disclosure about derivatives activities continues to improve. Compared with reports for earlier years, banks are providing more types of information in greater depth and in ways that make the information more easily understood by readers of public financial statements. These large banks, in response to standards and recommendations promulgated by various groups as well as by shareholder concerns, have made significant strides in increasing the transparency of their derivatives activities.

Suggested Citation

  • Gerald A. Edwards, Jr. & Gregory E. Eller, 1996. "Derivatives disclosures by major U.S. banks, 1995," Federal Reserve Bulletin, Board of Governors of the Federal Reserve System (U.S.), vol. 82(Sep), pages 791-801, September.
    • Handle: RePEc:fip:fedgrb:y:1996:i:sep:p:791-801:n:v.82no.9
    DOI: 10.17016/bulletin.1996.82-9
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    File URL: https://www.federalreserve.gov/pubs/bulletin/1996/996lead.pdf
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    Cited by:

    1. Bischof, Jannis & Ebert, Michael, 2007. "IAS 39 and biases in the risk perception of financial instruments," Papers 07-73, Sonderforschungsbreich 504.
    2. Bischof, Jannis & Wüstemann, Jens, 2007. "How does fair value measurement under IAS 39 affect disclosure choices of European banks?," Papers 07-75, Sonderforschungsbreich 504.

    More about this item

    Keywords

    Derivative securities;

    JEL classification:

    • G13 - Financial Economics - - General Financial Markets - - - Contingent Pricing; Futures Pricing
    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages

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