Purpose: The purpose of this paper is to examine the voluntary disclosure of risk-related issues, with a focus on credit risk, in graphical reporting for listed banks in the major European economies. It aims to understand if banks portray credit risk-related information in graphs accurately and...

Directors' remuneration is a key issue for both academics and policymakers. It has caused enormous controversy in recent years. This study uses a comprehensive index to analyse the disclosure of directors' remuneration in Italian and UK listed firms. It finds that the level of voluntary...

Shareholder rights and director remuneration represents a highly debated but still controversial issue in corporate governance. The purpose of this study was to explore why blockholder-dominated listed firms use stock options as directors' remuneration tools. By using a unique hand-collected...