The value relevance of risk disclosure : an analysis of the banking sector
Year of publication: |
2020
|
---|---|
Authors: | Giner Inchausti, Begoña ; Allini, Alessandra ; Zampella, Annamaria |
Published in: |
Accounting in Europe. - Abingdon [u.a.] : Routledge, ISSN 1744-9499, ZDB-ID 2268358-6. - Vol. 17.2020, 2, p. 129-157
|
Subject: | banking sector | European market | IFRS 7 | Pillar 3 Basel II | risk disclosure | transparency | value relevance | Unternehmenspublizität | Corporate disclosure | IFRS | Bank | Basler Akkord | Basel Accord | EU-Staaten | EU countries | Nachhaltigkeit | Sustainability | Risikomanagement | Risk management | Bankrisiko | Bank risk |
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