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In this study, we analyze the association between national culture and voluntary operational risk disclosure quality in the European Union banking industry. Complementarily, we assess whether the potential impact of culture differs between global banks and banks with low levels of...
Persistent link: https://www.econbiz.de/10014354559
In this paper, we develop a new voluntary operational risk management disclosure (ORMD) framework for the Islamic banks by incorporating five dimensions related to operational risk: personnel risk, information technology/system risk, legal risk, social risk, and business performance...
Persistent link: https://www.econbiz.de/10012915440
This study aims to measure the degree of operational risk disclosure and examine its impact on operating cash flow of banks listed on the UAE financial markets: Abu Dhabi Stock Exchange (ADX) and Dubai Financial Market (DFM) during the period 2009-2013. The authors conduct the content analysis...
Persistent link: https://www.econbiz.de/10012933950
This paper examines the impact of Sharia supervisory board (SSB) and governance structures on the extent of operational risk disclosures (ORDs), using a sample of 63 Islamic banks from 10 (i.e., Bahrain, Egypt, Jordan, Kuwait, Lebanon, Oman, Qatar, Saudi Arabia, Syria, and the UAE) countries in...
Persistent link: https://www.econbiz.de/10012865839
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...
Persistent link: https://www.econbiz.de/10014184730
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management and insurance research and practice. In light of the common call for a sound risk culture, a normative concept … outlines those organizational values that are characteristic of an ideal risk culture for (re)insurance companies from the … argument is made that the current focus by the risk and insurance practice on alignment and consistency as well as viewing risk …
Persistent link: https://www.econbiz.de/10011586479
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