A CRITICAL REVIEW OF THE USEFULNESS OF SEGMENTAL REPORTING BY MAJOR INTERNATIONAL BANKS
This study critically reviews the usefulness of segment reporting by two multinational banks using a residual earning valuation model to assess whether valuation of the individual segments of each bank is possible. The two banks selected for the study were the Royal Bank of Canada and HSBC Group Plc...
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
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2005
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| Online Access: | https://eprints.nottingham.ac.uk/20090/ |
| _version_ | 1848792016447602688 |
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| author | Pratt, David |
| author_facet | Pratt, David |
| author_sort | Pratt, David |
| building | Nottingham Research Data Repository |
| collection | Online Access |
| description | This study critically reviews the usefulness of segment reporting by two multinational banks using a residual earning valuation model to assess whether valuation of the individual segments of each bank is possible. The two banks selected for the study were the Royal Bank of Canada and HSBC Group Plc. Qualitative analysis of the annual reports from 1997 to 2004 for the Royal Bank of Canada and the current 2004 annual report for HSBC were used as the basis for determination.
The study found that valuation using this type of model was not possible for any of the segments in any of the years studied. In addition, it was found that with respect to these two banks, comparability was a serious issue. |
| first_indexed | 2025-11-14T18:37:42Z |
| format | Dissertation (University of Nottingham only) |
| id | nottingham-20090 |
| institution | University of Nottingham Malaysia Campus |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T18:37:42Z |
| publishDate | 2005 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | nottingham-200902018-03-28T05:16:39Z https://eprints.nottingham.ac.uk/20090/ A CRITICAL REVIEW OF THE USEFULNESS OF SEGMENTAL REPORTING BY MAJOR INTERNATIONAL BANKS Pratt, David This study critically reviews the usefulness of segment reporting by two multinational banks using a residual earning valuation model to assess whether valuation of the individual segments of each bank is possible. The two banks selected for the study were the Royal Bank of Canada and HSBC Group Plc. Qualitative analysis of the annual reports from 1997 to 2004 for the Royal Bank of Canada and the current 2004 annual report for HSBC were used as the basis for determination. The study found that valuation using this type of model was not possible for any of the segments in any of the years studied. In addition, it was found that with respect to these two banks, comparability was a serious issue. 2005 Dissertation (University of Nottingham only) NonPeerReviewed application/pdf en https://eprints.nottingham.ac.uk/20090/1/05MBAlixdp2.pdf Pratt, David (2005) A CRITICAL REVIEW OF THE USEFULNESS OF SEGMENTAL REPORTING BY MAJOR INTERNATIONAL BANKS. [Dissertation (University of Nottingham only)] (Unpublished) segment reporting banking valuation |
| spellingShingle | segment reporting banking valuation Pratt, David A CRITICAL REVIEW OF THE USEFULNESS OF SEGMENTAL REPORTING BY MAJOR INTERNATIONAL BANKS |
| title | A CRITICAL REVIEW OF THE USEFULNESS OF SEGMENTAL REPORTING BY MAJOR INTERNATIONAL BANKS |
| title_full | A CRITICAL REVIEW OF THE USEFULNESS OF SEGMENTAL REPORTING BY MAJOR INTERNATIONAL BANKS |
| title_fullStr | A CRITICAL REVIEW OF THE USEFULNESS OF SEGMENTAL REPORTING BY MAJOR INTERNATIONAL BANKS |
| title_full_unstemmed | A CRITICAL REVIEW OF THE USEFULNESS OF SEGMENTAL REPORTING BY MAJOR INTERNATIONAL BANKS |
| title_short | A CRITICAL REVIEW OF THE USEFULNESS OF SEGMENTAL REPORTING BY MAJOR INTERNATIONAL BANKS |
| title_sort | critical review of the usefulness of segmental reporting by major international banks |
| topic | segment reporting banking valuation |
| url | https://eprints.nottingham.ac.uk/20090/ |