publication . Article . 2018

Credit risk disclosure in the annual financial statements of Bulgarian banks

Anita Atanassova; Nadezhda Popova-Yosifova;
Open Access Bulgarian
  • Published: 01 May 2018 Journal: Ikonomika i Kompûtʺrni Nauki (issn: 2367-7791, Copyright policy)
  • Publisher: Knowledge and business
Abstract
The paper analyzes the credit risk disclosure in the annual financial statements of Bulgarian banks for 2015 and 2016. Banks are ranked according to the level of credit risk disclosure, in accordance with the requirements of international accounting regulations and in relation to financial and regulatory ratios linked to capital adequacy. As a result of the conducted empirical study, it is concluded that banks' management is not particularly inclined to make full disclosures and actively to declare internal qualitative and quantitative information. However, the level of disclosure of credit risk for banks in Bulgaria is high. Banks with a low degree of capital a...
Subjects
free text keywords: credit risk, financial statements, banks, disclosure, Electronic computers. Computer science, QA75.5-76.95, Economics as a science, HB71-74
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