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[null,"1.","Record Nr.",null,"UNINA9910984690403321"]
[null,null,"Autore",null,"Longo Sara"]
[null,null,"Titolo",null,"Disclosure in Banking : The Role of Financial Reporting in Bank Behaviors and Investor Decision-Making / / by Sara Longo"]
[null,null,"Pubbl/distr/stampa",null,"Cham : , : Springer Nature Switzerland : , : Imprint : Springer, , 2025"]
[null,null,"ISBN",null,"9783031841965"]
[{"$nulls":4},"9783031841958"]
[null,null,"Edizione",null,"[1st ed. 2025.]"]
[null,null,"Descrizione fisica",null,"1 online resource (154 pages)"]
[null,null,"Collana",null,"SIDREA Series in Accounting and Business Administration, , 2662-9887"]
[null,null,"Disciplina",null,"657.3"]
[{"$nulls":4},"658.1512"]
[null,null,"Soggetti",null,"Financial statements"]
[{"$nulls":4},"Financial risk management"]
[{"$nulls":4},"Accounting"]
[{"$nulls":4},"Capital market"]
[{"$nulls":4},"Auditing"]
[{"$nulls":4},"Energy policy"]
[{"$nulls":4},"Financial Reporting"]
[{"$nulls":4},"Risk Management"]
[{"$nulls":4},"Financial Accounting"]
[{"$nulls":4},"Capital Markets"]
[{"$nulls":4},"Energy Policy, Economics and Management"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,"Nota di contenuto",null,"Introduction -- Disclosure regulation for transparency, stability, and competition in banking -- Bank risk disclosure: towards mandatory non-financial information -- Climate change risk: the new frontier in banking disclosure -- Do transparent banks do more green lending? Evidence from climate stress tests."]
[null,null,null,"Sommario/riassunto","Disclosure represents an evergreen topic in banking since it allows breaking down the opacity of the so-called “black box” banks. The recent failures of Silicon Valley Bank and Credit Suisse in March 2023 have reignited discussions about the role played by banking disclosure and its link to transparency, financial stability, and competition. Given these premises, this book comprehensively explains how banking disclosure has evolved in the last decades, shaping banks’ behaviors and mainly investors' decision-making. The book provides an in-depth "]
[{"$nulls":4},"review of the field, highlighting theories and empirical studies about banking disclosure grounded on regulatory mandates and voluntary initiatives mitigating agency conflicts and addressing information asymmetries. Then, this book discusses banks' need to enhance their disclosure practices to comply with stress tests and contribute to sustainable development, particularly in light of climate change risk. To this end, an empirical investigation uncovers banks scrutinized by regulators and supervisors are more inclined to engage in green lending and prioritize borrowers’ ESG disclosures, thus promoting a more sustainable economy. Lastly, this book presents the state of the art about the link between banking disclosure and sustainability, suggesting potential avenues for future research."]