Nahar, Shamsun; Azim, Mohammad; Jubb, Christine - In: Asian Review of Accounting 24 (2016) 4, pp. 426-444
Purpose The purpose of this paper is to investigate the extent of risk disclosure and the factors determining this for all listed banks in Bangladesh. Design/methodology/approach Relying on a theoretical framework based on agency theory and the creation of a risk disclosure index (RDI) based on...