Purpose – The purpose of this paper is to empirically investigate the disclosure practices of market risk by 30 banks in ten countries of different size and geographic distribution (USA, Canada, UK, Germany, Japan, Italy, The Netherlands, France, Greece and Cyprus). Design/methodology/approach...

Purpose – The “business‐risk” relationship across countries does not fit exactly into a “model” nor does it have a pure palliative effect. Following this idea, the purpose of this research is to reinforce a comparative study on small to medium‐sized enterprises (SMEs) handling both...