Disclosure, Volatility, and Transparency: An Empirical Investigation into the Value of Bank Disclosure

By Ursel Baumann, E. Nier. 2004

174 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/dae7ed306e887e434aa31182f6c7796c8dd676c7

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1. Solomon A. Tadesse
2. J. Bischof
3. C. Kwok
4. R. Rajan

Citations in the corpus

• Thoughts on Financial Accounting and the Banking Industry (2014, unknown): “Baumann and Nier (2004) examine relations between a bank’s transparency and the volatility of its stock return using a disclosure index similar to the one discussed earlier in the context of Nier and Baumann (2006).”
• The Effects of IFRS 7 Adoption on Bank Disclosure in Europe (2009, background): “In more general terms, Baumann and Nier (2004) and Chipalkatti (2005) find a negative association between a bank’s level of disclosures and the volatility of its equity returns as well as its bid–ask spreads.”
• The economic value of regulated disclosure: Evidence from the banking sector (2006, background): “Baumann and Nier (2004) recently examine the relation between banklevel disclosure, and firm performance in terms of stock price volatility.”