Derivatives disclosures by major U.S. banks, 1995

Edwards, Jr., Gerald A.; Eller, Gregory E.

doi:10.17016/bulletin.1996.82-9

Journal Article

Derivatives disclosures by major U.S. banks, 1995

Abstract: This review of the 1995 annual reports of ten major U.S. commercial banks shows that public disclosure about derivatives activities continues to improve. Compared with reports for earlier years, banks are providing more types of information in greater depth and in ways that make the information more easily understood by readers of public financial statements. These large banks, in response to standards and recommendations promulgated by various groups as well as by shareholder concerns, have made significant strides in increasing the transparency of their derivatives activities.

JEL Classification: G13; G21;

https://doi.org/10.17016/bulletin.1996.82-9