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本论文将以巴塞尔Ⅲ信息披露规范框架为出发点,采用实证研究的方法,对我国排名靠前的10家非上市商业银行的信息披露情况进行了研究。结果发现国内非上市银行的信息披露水平总体较低,尤其在市场风险、衍生工具和新资本监管比率的披露方面存在严重,不足,定量信息的披露不够充分,监管部门可以出台措施加强银行对这些信息的披露。
This dissertation will base on the Basel Ⅲ information disclosure normative framework, and uses the empirical research method to study the information disclosure of the top ten non-listed commercial banks in China. The results show that the level of information disclosure of domestic non-listed banks is generally low, especially in the disclosure of market risk, derivatives and new capital supervision ratio. There is not enough disclosure of quantitative information, and the regulatory authorities can introduce measures to strengthen the banks’ Disclosure of information.