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Online Public Access Catalogue

题名/责任者:

Mandatory financial disclosures and the banking sector : a principal-agent framework / Kumar Dasgupta.

出版发行项:

Cham : Springer, 2023.

ISBN:

9783031372148

ISBN:

9783031372124

ISBN:

9783031372117

ISBN:

9783031372131

载体形态项:

xvii, 173 pages : illustrations ; 24 cm

个人责任者:

Dasgupta, Kumar, author.

附加个人名称:

Kumar Dasgupta.

论题主题:

Financial services industry.

论题主题:

Banking law.

论题主题:

Bank management.

中图法分类号:

F279

书目附注:

Includes bibliographical references and index.

摘要附注:

This book explores mandatory disclosures. The book raises questions regarding the efficacy of market discipline and reaches a conclusion that seems to be borne out by the recent failure of Silicon Valley Bank and Credit Suisse. The book starts by asking the question why do we need mandatory disclosures. First, it develops a framework using a Principal-Agent model that provides an economic rationale for such disclosures. Second, it analyses the requirements outlined in Basel banking regulations over three decades and finds support for the propositions outlined in the developed framework in all key BCBS pronouncements. Last, the book empirically evaluates Pillar 3 disclosures and arrives at the surprising result that such disclosures do not seem have an impact on bond investors. The book concludes by outlining the policy implications regarding the design, efficacy, implementation, and limitations of regulation in an economy. Kumar Dasgupta is currently a Visiting Faculty in Accounting at the University of Cambridge, Judge Business School, UK and also the Technical Director (part-time) at the IVSC, the body responsible for setting global standards on valuations. Prior to this Kumar was Technical Director at the IFRS Foundation, and was responsible for projects relating to financial instruments accounting. Prior to his involvement in standard setting, Kumar was a partner in PricewaterhouseCoopers.

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