This study examines the impact of multi-layer governance mechanisms on the level of bank
risk disclosure. Using a large dataset from 14 Middle East and North Africa (MENA) …

The aim of this study is to test whether financial risk disclosures required by IFRS 7 and
Pillar 3 are value relevant for investors to support them in their investment decisions. The …

This chapter discusses the state of development of enterprise risk management (ERM) in
Europe and draws attention to the commonalities and differences in ERM use across …

The fair value is one of the most significant of valuation categories. The reliable assessment
of the value of assets and liabilities contributes to the accuracy and usefulness of information …

This study1 aims at establishing the compliance with financial instruments risk disclosure by
banks under the IFRS 7 (International Financial Reporting Standards) in the Italian setting …

There is a considerable degree of heterogeneity in the way how European banks present
their financial instruments in IFRS financial statements. In a sample of 109 European banks …

The aim of this paper is to investigate the level of comparability of the IFRS 7 Financial
Instruments Disclosure in banks' annual reports across different European countries (Italy …

The main aim of this research is to propose a new perspective to explain the usage of
financial derivatives by establishing the connection between a firm's risk management …

Il presente elaborato si concentra principalmente sul tema della value relevance delle stime
di fair value degli strumenti finanziari per gli utilizzatori del bilancio, e più in generale per il …

O objetivo desta pesquisa foi analisar os possíveis efeitos nas demonstrações financeiras
das seguradoras brasileiras, em virtude da emissão da IFRS 9, que altera a classificação …