6 Discussie
6.3 Vervolgonderzoek
Mogelijke nieuwe onderzoeken kunnen ook kleinere banken meenemen in het onderzoek. Daarmee kunnen verschillen in grootte van banken worden onderzocht. Daarnaast is het een mogelijkheid om meerdere jaren te onderzoeken. Bijvoorbeeld door de jaren vóór het in werking treden van de Basel Akkoorden te vergelijken met de jaren hierna. Hiermee kan het effect van de Basel Akkoorden worden onderzocht op de kwaliteit van risicoverslaggeving. Of er kan gefocust worden op meerdere jaren na de implementatie van de Basel Akkoorden, waardoor de ontwikkeling van de kwaliteit van risicoverslaggeving kan worden onderzocht. Een ander interessant onderwerp is om Europese banken te vergelijken met Amerikaanse banken. Hierdoor kan het effect van de verschillende regelgeving worden onderzocht op het effect van risicoverslaggeving. Ook zou onderzocht kunnen worden of andere beoordelingen van kredietbeoordelaars invloed hebben op de kwaliteit van risicoverslaggeving. Aangezien de kredietbeoordelaars door middel van hun beoordelingen invloed hebben op de kosten van kapitaal, en mogelijk ook op risicoverslaggeving. Een andere mogelijke suggestie voor vervolgonderzoek is een ander meetinstrument voor het meten van kwaliteit van risicoverslaggeving.
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