READ ME File For 'PhD thesis- Assessing the extent to which risk information in annual reports can predict the future performance of banks.'

Dataset DOI:10.5258/SOTON/D1016

ReadMe Author: Osituyo Oluwaseun, University of Southampton 

This dataset supports the thesis entitled 'Assessing the extent to which risk information in annual reports can predict the future performance of banks.'
AWARDED BY: University of Southampton
DATE OF AWARD: July, 2019

DESCRIPTION OF THE DATA

This dataset contains:

-Data used in Paper 1- The annual reports of HBOS and HSBC (2002-2006)were analysed qualitatively using Adobe PDF and NVivo. For copyright reasons, the full coding is not publicly available. Data from Financial Times news were also collected and analysed to identify how transparent banks were in reporting negative events. Biography data of the directors of HBOS and HSBC were collected from Bloomberg, EDGAR, and directors' affiliations. 

- Data used in Paper 2- including independent variables (mandatory risk disclosure index scores, voluntary risk disclosure index scores, adumbrative risk disclosure index scores; dependent variable (tobin's Q, Return on Equity), and control variables used in the paper. Data was collected from the annual reports of the banks investigated, Datastream and the Financial Reporting Council. The banks investigated are LLoyds bank, Barclays bank, HSBC, Royal Bank of Scotland, CYBG, Secure Trust bank, Standard Chartered Bank, Aldermore, Virgin, Metro Bank and Shawbrook Bank. Annual reports included in this study were from 2007 to 2016. SPSS will be needed to view the data.

-Data used in Paper 3- including independent variables (national cultural dimensions), dependent (risk disclosure transparency scores and control variables used in the paper. The data was collected from annual reports of the European banks investigated (2010 to 2016), news from Nexis UK and Datastream. NVivo and SPSS will be needed to view the data.

Data Access:
The NVivo files cannot be shared due to copyright reasons.

The SPSS files can be shared with researchers from an academic institution. Student researchers will need to supply contact details for their supervisor.

Date of data collection: 26-09-2016 to 31-05-2019

Information about geographic location of data collection: University of Southampton, U.K.

Date that the file was created: July, 2019