Permana, Dhyka Bagus (2023) Credit Risk & Operational Risk Disclosure in the Relationship with Bank Performance in Indonesia. Universitas Hayam Wuruk Perbanas Surabaya. (Unpublished)
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Abstract
It is important that stakeholders receive relevant information to be able to understand the risk profile of bank or any financial firm they have an interest in. This study examines risk disclosure practices within annual reports of Indonesian banks; these being chosen because of the relatively intermediate state of the risk disclosure debate within the respective countries. This paper analyses and classifies the risk information, especially credit risk and operational risk, communicated by the sample banks and discusses the nature of the risk disclosures. Following a content analysis, the authors describe and then analyze in greater detail the subject matter of credit risk disclosure and operation risk disclosures of 64 Indonesian banks by summarizing and classifying disclosed risk-related information. The usefulness of current disclosures is questioned as relatively little quantitative risk information is disclosed and there is a very strong bias towards disclosing past rather than future risk-related information. Risk disclosure is still evolving within the academic literature and therefore suggestions are made for further empirical research.
| Item Type: | Other |
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| Subjects: | 300 - SOCIAL SCIENCE > 330 - 339 ECONOMICS > 332 - FINANCIAL ECONOMICS > 332.12 - BANKS & BANKING |
| Divisions: | Lecturer |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 10 Aug 2023 04:00 |
| Last Modified: | 10 Aug 2023 04:00 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/6049 |
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