Skip to main content

Safe Bank

Published: 2023-11-10

Availability of bank reporting data – the condition for market discipline and development of research on banks

Monika Marcinkowska
Section: Problems and Opinions
https://doi.org/10.26354/bb.1.1.70.2018

Abstract

The article underlines the importance of the availability of reliable financial data and information about banks in order to ensure market discipline and to conduct reliable scientific research on banking sector. Therefore, information requirements and regulatory changes, which have taken place in recent years, have been briefly characterized. The availability of financial reports and reports on Capital Adequacy published by Polish banks have been evaluated on the basis of empirical research. While the data availability is quite good in the case of commercial banks (the best in the case of listed banks] and the State bank, in the case of cooperative banks the data availability is very low (as many as every fourth bank – contrary to the regulations – does not provide any current data on its financial condition]. Conclusions from the analysis of the regulations and from the material status are the basis for formulating proposals, the implementation of which should contribute to the strengthening of market discipline and the quality of scientific research on banks.

Vol. 70 No. 1 (2018)
Published: 2018-06-29


ISSN: 1429-2939
eISSN: 2544-7068
Ikona DOI 10.26354

Publisher
Bankowy Fundusz Gwarancyjny

-->
This website uses cookies for proper operation, in order to use the portal fully you must accept cookies.