Commercial Banks' Information Disclosure Theory And Practice

It is very important to acquire information in every exchange because asymmetric information widely exists in the economy. As an important role of modern economy, commercial banks offer a way for capital suppliers and demanders to meet their needs and face more risks than other enterprises, so the information disclosure of commercial banks should be paid more importance. Between customers and banks, information is asymmetric. That is, the banks know their customers very much but the customers don't get enough information about banks. Therefore, disclosing information in time can help the regulators and the public discover the potential risk in the financial system, and effective measures can be taken timely in order to keep stable and sound operation of the banking industry.The thesis contains four chapters. In the first chapter it analyzes why the rules of banking information disclosure should be made. Because of asymmetric information and externality of banks, information disclosure is needed to make up regulation, strengthen market discipline and control risks.In the second chapter it introduces related international and foreign provisions about bank's information disclosure, including Basel Accord, International Accounting Standards, and the provisions of the US, Singapore and Hong Kong.The third chapter analyzes the current information disclosure system of Chinese commercial banks. The content of this chapter is as follows: first, the status quo of the information disclosure of Chinese commercial banks, including state-owned banks and public listed banks. Second, the comparison of the information disclosure of Chinese public listed banks and international standards--Basel Accord. Third, the causes of the problems existing in the information disclosure system of Chinese commercial banks. The internal causes...