Maffei, Marco; Aria, Massimo; Fiondella, Clelia; Spano, … - In: Managerial Auditing Journal 29 (2014), pp. 621-648
Purpose –The purpose of this paper is to better understand how mandatory risk categories are disclosed and to provide a better understanding of the reasons why risk disclosure looks less useful than it ought to be. Design/methodology/approach –We analyze how Italian banks provide risk...