Riskinformationsgivning
: en fallstudie om hur stora och små banker skiljer sig åt i Skandinavien

Translated title of the thesis: Risk Disclose: A case study about the difference between big and small banks in Scandinavia
  • Steven Jamei
  • Ardian Hashani

    Student thesis: Bachelor

    Abstract

    Problematization Previous research indicates that riskinformation is not given the amount stakeholders' are demanding, especially considering the recent increase interest of risk disclosure. The extent of reported riskinformation differs among banks. Researchers implies that the size of the bank may be a factor affecting the quantity of risk disclosures published in bank reports

    Aim The aim of this study is to prove if there is a link between banks' size in Scandinavia and the amount published risk disclosures in the bank reports.

    Theoretical approach With a focus on risk disclosure that occurs in bank reports, the study combines features from previous literature and scientific articles.

    Empirical methodology To examine the correlation, a quantitative method was implemented. The collection of data, includes 30 reports with risk disclosures from the Scandinavian banks. The study contains multiple regression analysis, Pearson's correlation test and the least squares method.

    Conclusions The result of the study proves that there is a link between the bank size and the amount risk disclosure

    Date of Award2015-Sep-09
    Original languageSwedish
    SupervisorHåkan Jankensgård (Supervisor) & Emil Numminen (Examiner)

    Educational program

    • Degree of Bachelor of Science in Business and Economics

    University credits

    • 15 HE credits

    Swedish Standard Keywords

    • Economics and Business (502)

    Keywords

    • risk information
    • risk disclosure
    • risk reports
    • risk management
    • annual reports
    • bank size

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