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Veryfication of the disclosure lemma for Polish broker-dealer market

Author

Listed:
  • Staszkiewicz, Piotr W.

Abstract

The paper presents the approach for the verification of the lemma used for the model for reputation risk for subsidiaries of non-public group with reciprocal shareholding as proposed by the author in priory works. For all entities with the absolute value of the reputation risk greater than the entity’s materiality the reputation risk management system should be in place . The entire population of the Polish broker-dealers market was investigated. Based on the accounting assessment of the materiality, market value of the consolidated equity for listed groups and BASEL II disclosure a verification procedure was designed. Based on the procedure, the lemma was confirmed.

Suggested Citation

  • Staszkiewicz, Piotr W., 2012. "Veryfication of the disclosure lemma for Polish broker-dealer market," MPRA Paper 44210, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:44210
    as

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    File URL: https://mpra.ub.uni-muenchen.de/44210/1/MPRA_paper_44210.pdf
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    References listed on IDEAS

    as
    1. Susan V. Scott & Geoff Walsham, 2005. "Reconceptualizing and Managing Reputation Risk in the Knowledge Economy: Toward Reputable Action," Organization Science, INFORMS, vol. 16(3), pages 308-322, June.
    2. Strampelli Giovanni, 2011. "The IAS/IFRS after the crisis: limiting the impact of fair value accounting on companies' capital," European Company and Financial Law Review, De Gruyter, vol. 8(1), pages 1-29, January.
    3. Piotr, Staszkiewicz, 2012. "Model for reputational risk for subsidiaries of non-public group with reciprocal shareholding," MPRA Paper 35812, University Library of Munich, Germany.
    4. Jan Bebbington & Carlos Larrinaga & Jose M. Moneva, 2008. "Corporate social reporting and reputation risk management," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(3), pages 337-361, March.
    5. Mary Barth & Wayne Landsman, 2010. "How did Financial Reporting Contribute to the Financial Crisis?," European Accounting Review, Taylor & Francis Journals, vol. 19(3), pages 399-423.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Risk; Reputational risk; Model; Risk management; IFRS; BASEL; CRD; Accord; Solvency; Disclosure;
    All these keywords.

    JEL classification:

    • L14 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Transactional Relationships; Contracts and Reputation
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • O16 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Financial Markets; Saving and Capital Investment; Corporate Finance and Governance
    • K23 - Law and Economics - - Regulation and Business Law - - - Regulated Industries and Administrative Law
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • G33 - Financial Economics - - Corporate Finance and Governance - - - Bankruptcy; Liquidation
    • G24 - Financial Economics - - Financial Institutions and Services - - - Investment Banking; Venture Capital; Brokerage

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