interest coverage ratios on the level of integrated reporting disclosure-as one of the reports that promotes sustainable … that financial leverage, profitability, liquidity and cash holdings are important determinants for integrated reporting … first empirical study that deals with the impact of a set of financial variables on integrated reporting in the context of …

operational risk disclosure quality. Additionally, our results make it clear that the agency theory outweighs the management … executive directors and operational risk disclosure quality. Interestingly, we find that more stringent legal system could … enforce, or motivate, senior management to provide their bank’s stakeholders with operational risk information of higher …