Woods, Margaret; Dowd, Kevin; Humphrey, Christopher - In: International Journal of Financial Services Management 3 (2008) 1, pp. 45-64
This paper critically reviews the evolution of financial reporting in the banking sector with specific reference to the reporting of market risk and the growing use of the measure known as Value at Risk (VaR). The paper investigates the process by which VaR became 'institutionalised'. The...
