expectations on disclosure regarding the pandemic’s impact in order to meet the objective of the IFRS to provide decision … which banks fulfilled the disclosure expectations communicated by the relevant professional institutions. For this purpose …, a disclosure index approach will be applied to half-year reports and annual reports for the year 2020 from European …

The SEC's Disclosure Effectiveness Initiative (December 2013) highlights a difference between accounting regulators and … academics in their perceptions of Item 1A risk factor disclosure effectiveness. Because most academic evidence relies on pre …-financial crisis data, we compare changes in risk factor disclosure informativeness before and after the crisis as a possible …