[HTML][HTML] A systematic literature review on risk disclosure research: State-of-the-art and future research agenda
This study presents a systematic review of the existing literature on corporate risk disclosure
(RD). The study reviews 104 studies published in 51 high-ranked journals over the period …
(RD). The study reviews 104 studies published in 51 high-ranked journals over the period …
The impact of corporate governance on risk disclosure: Jordanian evidence
This study explores the impact of Corporate Governance (CG) attributes on risk disclosure
for a sample of Jordanian listed firms. The study employs two types of disclosure (voluntary …
for a sample of Jordanian listed firms. The study employs two types of disclosure (voluntary …
Bank governance, regulation, supervision, and risk reporting: Evidence from operational risk disclosures in European banks
A Barakat, K Hussainey - International Review of Financial Analysis, 2013 - Elsevier
This paper investigates the direct and joint effects of bank governance, regulation, and
supervision on the quality of risk reporting in the banking industry, as proxied for by …
supervision on the quality of risk reporting in the banking industry, as proxied for by …
Sharia supervisory boards, governance structures and operational risk disclosures: Evidence from Islamic banks in MENA countries
This paper examines the impact of Sharia supervisory board (SSB) and governance
structures on the extent of operational risk disclosures (ORDs), using a sample of 63 Islamic …
structures on the extent of operational risk disclosures (ORDs), using a sample of 63 Islamic …
Attributes of corporate risk disclosure: An international investigation in the manufacturing sector
This paper is the first multi-country investigation of comprehensive corporate risk disclosure.
Based on a detailed content analysis of 160 annual reports, we analyze the attributes and …
Based on a detailed content analysis of 160 annual reports, we analyze the attributes and …
Mandatory disclosure, voluntary disclosure, and stock market liquidity: Evidence from the EU bank stress tests
We use the EU stress tests and the Eurozone sovereign debt crisis to study the
consequences of supervisory disclosure of banks' sovereign risk exposures. We test the …
consequences of supervisory disclosure of banks' sovereign risk exposures. We test the …
What drives risk disclosure in Islamic and conventional banks? An international comparison
R Grassa, N Moumen… - International Journal of …, 2021 - Wiley Online Library
This paper examines and compares the relationship between risk disclosure and corporate
attributes in Islamic and conventional banks. Using a comprehensive risk disclosure index …
attributes in Islamic and conventional banks. Using a comprehensive risk disclosure index …
Risk-related disclosure practices in the annual reports of Portuguese credit institutions: An exploratory study
This study assesses the risk-related reporting practices of 190 Portuguese credit institutions
based on a content analysis of their individual annual reports for 2006. Risk-related …
based on a content analysis of their individual annual reports for 2006. Risk-related …
Corporate governance and compliance with IFRS 7: The case of financial institutions listed in Canada
Y Mnif, O Znazen - Managerial Auditing Journal, 2020 - emerald.com
Purpose This paper aims to investigate the impact of the characteristics of two corporate
governance mechanisms, namely, board of directors and audit committee (hereafter AC), on …
governance mechanisms, namely, board of directors and audit committee (hereafter AC), on …
Introducing more IFRS principles of disclosure–will the poor disclosers improve?
The current paper was prepared for the International Accounting Standards Board (IASB)
Research Forum 2017 and evaluates the effects of introducing more principles of disclosure …
Research Forum 2017 and evaluates the effects of introducing more principles of disclosure …