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In this paper, we examine the impact of corporate governance mechanisms on the quality of operational risk disclosures provided in the annual reports and risk reports in a representative sample of 63 publicly listed European banks for the fiscal years 2008 and 2009. We find that banks having a...
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Grundlagen -- Offenlegungsrichtlinie -- Rahmenbedingungen der Risikopublizität -- Gestaltung der externen Risikoberichterstattung -- Synergiepotenziale -- Projektumsetzung -- Entwicklungstendenzen und Optimierungsbedarf -- Zusammenfassung.
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The study examined the impact of integrated reporting on the performance of corporate organizations in Nigeria between … financial and sustainability reporting, debt to equity ratio and total asset as independent variables. The study employed the …. Hence, it was recommended that reporting authorities such as the FRCN should mandate firms to adopt the IR standard just …
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