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A tale of two supervisors : compliance with risk disclosure regulation in the banking sector
Bischof, Jannis; Daske, Holger; Elfers, Ferdinand; … - In: Contemporary accounting research : the journal of the … 39 (2022) 1, pp. 498-536
Persistent link: https://www.econbiz.de/10013165399
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Disclosure of stress test results
Berlin, Mitchell - 2015
Persistent link: https://www.econbiz.de/10011349499
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The effectiveness of the regulatory stress testing disclosure process
Woo, Venetia; Chelluboina, Bharat; Xoual, Wilfrid - 2014
Persistent link: https://www.econbiz.de/10010255053
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How to get banks to take less risk and disclose bad news
Harris, Milton; Raviv, Artur - In: Journal of financial intermediation 23 (2014) 4, pp. 437-470
Persistent link: https://www.econbiz.de/10010489801
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(Un)useful risk disclosure : explanations from the Italian banks
Maffei, Marco; Aria, Massimo; Fiondella, Clelia; … - In: Managerial auditing journal 29 (2014) 7, pp. 621-648
Persistent link: https://www.econbiz.de/10010410410
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A Tale of Two Supervisors : Compliance with Risk Disclosure Regulation in the Banking Sector
Bischof, Jannis - 2020
This paper examines how a regulatory design with multiple supervisory agencies translates into firm-level compliance in form and substance with disclosure regulations. We exploit the fact that banks are subject to equivalent risk disclosure rules under securities laws (IFRS 7) and banking...
Persistent link: https://www.econbiz.de/10012856289
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What do risk disclosures reveal about banking operational risk processes? : content analysis of banks’ risk disclosures in the Visegrád Four countries
Lamanda, Gabriella; Vonek, Zsuzsanna Tamasne - In: The journal of operational risk 15 (2020) 1, pp. 27-48
Persistent link: https://www.econbiz.de/10013177340
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Do risk disclosures matter for bank performance? : a moderating effect of risk committee
Nahar, Shamsun; Jahan, Mosammet Asma - In: Accounting in Europe 18 (2021) 3, pp. 378-406
Persistent link: https://www.econbiz.de/10012694126
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Did the banking sector foresee the financial crisis? : evidence from risk factor disclosures
Shabestari, Mehrzad Azmi; Moffitt, Kevin; Sarath, Bharat - In: Review of quantitative finance and accounting 55 (2020) 2, pp. 647-669
Persistent link: https://www.econbiz.de/10012303956
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Risk disclosure, cost of capital and bank performance
Nahar, Shamsun; Azim, Mohammad; Jubb, Christine Anne - In: International journal of accounting and information … 24 (2016) 4, pp. 476-494
Persistent link: https://www.econbiz.de/10011634866