Purpose This paper aims to empirically examine the relationship between disclosure and risk-taking of banks in Ghana …-2011. Design/methodology/approach The study used panel regression model and relate risk-taking to disclosure, controlling for bank … size, profitability, liquidity and treasury bill rate. Disclosure scores from a disclosure index are used as a measure of …

Purpose – The purpose of this paper is to investigate the market risk disclosure practices among Malaysian listed firms …. Specifically, it aims to examine the level of compliance with FRS132: Financial Instruments – Disclosure and Presentation for ….e. qualitative and quantitative) disclosure. Interest rate disclosure was the most mentioned category and the credit risk was the …

requirements in terms of the voluntary disclosure of operational risk and capital structure and adequacy matters. Design … capital structure and adequacy disclosures were assessed using a list of disclosure categories that were developed from the … Third Pillar disclosure requirements of the Basel II Accord. Findings – Stakeholder monitoring and corporation reputation …

Purpose – The timeliness of portfolio holdings information disclosure has been of interest among regulators, academics … balance between investors' interest in timely disclosure and the potential costs associated with revealing the strategies of … investment managers. The purpose of this paper is to investigate whether current rules regarding the delay in disclosure …

suggested that there is insufficient disclosure of risk information by banks and as a consequence Pillar 3 of Basel II lays out … companies to discuss risks and uncertainties within the annual report. This paper analyses these risk disclosure requirements … while also reviewing current bank disclosure practices within the context of this risk disclosure debate. The important …