Introduction of IReF

The Development of an Integrated System for Achieving Harmonised Supervisory Reporting in the European Union

verfasst von: Daniel Dorrer

Verlag: Springer Fachmedien Wiesbaden

Buchreihe : BestMasters

Enthalten in: Springer Professional "Wirtschaft+Technik" , Springer Professional "Wirtschaft"

Inhaltsverzeichnis

Über dieses Buch

The Integrated Reporting Framework (IReF) is a significant step towards establishing a streamlined and harmonised supervisory reporting system in the European Union. By consolidating several reporting frameworks, the IReF aims to reduce the administrative burden for financial institutions and improve data consistency for supervisory authorities. This approach will help to ensure more efficient and transparent reporting procedures and promote greater regulatory harmonisation across the EU. This thesis aims to provide a comprehensive understanding of the regulatory framework and technical aspects of integrated supervisory reporting within the Eurozone. It addresses the practical need for transparency and consistency in reporting standards amidst evolving financial landscapes. Key research questions focus on the impact of integrated supervisory reporting on risk management practices, regulatory compliance and overall financial stability.

Inhaltsverzeichnis

Frontmatter

Chapter 1. Introduction

Abstract

In today’s increasingly interconnected world, the dynamics of the global financial landscape have undergone a profound transformation. Financial markets have expanded their reach across borders, companies are operating on a global scale and private households are also increasingly participating in international transactions. Against this backdrop, an urgent problem arises in the form of a multitude of regulations that span the globe, making the financial world one of the most complicated and diverse regulatory landscapes.

Daniel Dorrer

Chapter 2. Literature Review

Abstract

In the Eurozone, a complex and robust regulatory framework plays a crucial role in maintaining financial stability. This framework is designed to address the challenges by the different economies and financial institutions within the Eurozone while also encouraging economic growth and ensuring the integrity of the financial markets. In addition to the fundamental goals of stability and growth, a key objective of the Eurozone’s regulatory framework is the harmonisation of financial markets, achieved through regulatory reporting practices.

Daniel Dorrer

Chapter 3. Methodology

Abstract

In the following chapter, the methodological approach, introduced at the beginning of this master’s thesis, is examined in more detail. The selected methodological instruments are described and serve to substantiate the findings obtained from the literature in order to answer the formulated hypotheses and ultimately the research question. In the areas of finance, economics, business and technology, there are a variety of methods and techniques, which means that an appropriate methodology must be selected from among the quantitative or qualitative methods.

Daniel Dorrer

Chapter 4. Empirical Analysis

Abstract

Data reporting and user requirements have expanded significantly and have become increasingly granular and complex, particularly in the area of statistics and central bank supervision. In the past, each country in the EU has developed its own methodology for data collection, which has led to redundant systems and a lack of data consistency. This fragmentation makes it difficult to gain a comprehensive understanding of the entire reporting and collection process.

Daniel Dorrer

Chapter 5. Analysis of the Expert Interviews

Abstract

This chapter deals with the findings of the expert interviews. The results help to validate the evidence from the literature review and the case studies with the practical expertise of experts who are directly involved in the development and implementation of reporting standards at the European Central Bank and the Austrian National Bank. The presentation of these findings is structured according to the categories outlined in the qualitative content analysis methodology discussed in the previous section and is designed to answer the hypotheses and ultimately the research question.

Daniel Dorrer

Chapter 6. Conclusion

Abstract

The introduction of integrated reporting frameworks, such as the Banks’ Integrated Reporting Dictionary and the Integrated Reporting Framework, represents a significant step forward in the European banking sector’s efforts to achieve integrated, harmonised and efficient supervisory reporting practices. Through an in-depth analysis of these frameworks, this master’s thesis is dedicated to answering the following research question.

Daniel Dorrer

Backmatter

Titel: Introduction of IReF
verfasst von: Daniel Dorrer
Verlag: Springer Fachmedien Wiesbaden
Electronic ISBN: 978-3-658-46447-9
Print ISBN: 978-3-658-46446-2
DOI: https://doi.org/10.1007/978-3-658-46447-9