Web usage analysis of Pillar 3 disclosed information by deposit customers in turbulent times

作者：

Highlights：

• Stakeholders’ interest in Pillar 3 disclosures is low even during turbulent times.

• During turbulent times, strategic issues have the highest peak in attractiveness.

• After turbulent times, Pillar3 categories have weak interest.

• Enhancement of interest of key stakeholders in Pillar 3 disclosures requires major changes.

• The Pillar 3 disclosures are most attractive at the beginning and at the end of the year.

摘要

•Stakeholders’ interest in Pillar 3 disclosures is low even during turbulent times.•During turbulent times, strategic issues have the highest peak in attractiveness.•After turbulent times, Pillar3 categories have weak interest.•Enhancement of interest of key stakeholders in Pillar 3 disclosures requires major changes.•The Pillar 3 disclosures are most attractive at the beginning and at the end of the year.

论文关键词：Risk management,Market discipline,Data pre-processing,Financial regulation,Web usage mining

论文评审过程：Received 5 January 2020, Revised 3 June 2021, Accepted 26 June 2021, Available online 1 July 2021, Version of Record 24 July 2021.

论文官网地址：https://doi.org/10.1016/j.eswa.2021.115503