IDEAS home Printed from https://ideas.repec.org/a/vra/journl/y2017i2p79-85.html
   My bibliography  Save this article

Transparency of Disclosures on Credit Risk Management in the Financial Statements of the Banks

Author

Listed:
  • Nadezhda Popova-Yosifova

    (University of Economics - Varna)

Abstract

Nowadays the issue of managing the risks posed by financial instruments has taken up increasing relevance. In accordance with the provisions of the International Financial Reporting Standard (IFRS) 7 "Financial instruments: disclosures" banks should disclose information (qualitative and quantitative), that enables users of their financial statements to assess the nature and extent of the risks arising from financial instruments, including loans granted to customers. The aim of this research is analyze the disclosures on credit risk management in the annual financial statements of the biggest banks in Bulgaria (on the basis of total assets) for the period 2012 – 2016.

Suggested Citation

  • Nadezhda Popova-Yosifova, 2017. "Transparency of Disclosures on Credit Risk Management in the Financial Statements of the Banks," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, issue 2, pages 79-85, November.
    • Handle: RePEc:vra:journl:y:2017:i:2:p:79-85
    as

    Download full text from publisher

    File URL: http://www.su-varna.org/izdanij/2017/ikonomika-017-2/79-85.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    financial statements; credit risk; banks;
    All these keywords.

    JEL classification:

    • A00 - General Economics and Teaching - - General - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:vra:journl:y:2017:i:2:p:79-85. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Pavel Petrov (email available below). General contact details of provider: https://edirc.repec.org/data/uevecea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.