Informativeness of Value-at-risk Disclosure in the Banking Industry
Following the Basel Committee’s advocacy of value-at-risk (VaR) disclosure in external reports of financial institutions, the U.S. Securities and Exchange Commission issued Financial Reporting Release No. 48 to permit VaR disclosure as one of the most important disclosure approaches for market-risk...
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| Language: | en_ca |
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2010
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| Online Access: | http://hdl.handle.net/1807/26369 |