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Riskinformationsgivning: en fallstudie om hur stora och små banker skiljer sig åt i Skandinavien
Kristianstad University, School of Health and Society.
Kristianstad University, School of Health and Society.
2015 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Risk Disclose : A case study about the difference between big and small banks in Scandinavia (English)
Abstract [sv]

Problematisering Tidigare forskning betonar att riskrelaterad information inte är utgiven i den mängden som intressenter efterfrågar, särskilt på senare tid då intresset av riskinformation har ökat. Det föreligger skillnader i riskupplysningsmängden mellan banker. Ett fåtal forskare menar på att bankens storlek kan vara en faktor som påverkar mängden riskupplysningar som redovisas.

Syfte Studien syftar till att förklara om det föreligger ett samband mellan bankernas storlek i Skandinavien och mängden riskupplysningar bankerna publicerar i årsrapport.

Teoretiskt perspektiv Studien anknyter delar från tidigare litteratur och vetenskapliga artiklar med fokus på riskrelaterad information som förekommer i bankers rapporter.

Empirisk metod En kvantitativ metod används för att undersöka sambandet mellan banker och riskupplysningsgivningen. Datainsamling består av 30 bankers riskrelaterade rapporter i Skandinavien. Undersökning omfattar multipla regressionsanalyser, Pearsons korrelationstest och minsta kvadratmetoden.

Slutsats Resultatet påvisar att det finns ett samband mellan bankernas storlek och mängden riskupplysningar.

Abstract [en]

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

Place, publisher, year, edition, pages
2015. , 54 p.
Keyword [en]
Risk information, Risk disclosure, Risk reports, Risk management, Annual reports, Bank size
Keyword [sv]
Riskinfomation, Riskupplysningar, Riskrapporter, Riskhantering, Årsredovisning, Bankstorlek
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:hkr:diva-14514OAI: oai:DiVA.org:hkr-14514DiVA: diva2:849572
Educational program
Degree of Bachelor of Science in Business and Economics
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2015-09-09 Created: 2015-08-28 Last updated: 2015-09-09Bibliographically approved

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CiteExportLink to record
Permanent link

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Citation style
  • apa
  • harvard1
  • ieee
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More styles
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Output format
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