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 …

Timing of Disclosure for Financial Statements in Germany after the 2007 EHUG Act: The paper analyses the timing of …

informed. The same cannot be said about outside investors relying primarily on public disclosure. A descriptive analysis of the …

regulated market in Germany since 1.7.2005. The paper analyzes the enforcement disclosure quality between 2006 and 2008 by …

January 1, 2011. Specifically, the authors analyze the determinants of IFRS disclosure compliance for these companies. Canada …