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. The Effects of the Single Supervisory Mechanisms on Bank Risk Disclosure: Evidence from a Quantitative Content Analysis …
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This study examined the disclosure of risks and opportunities in the integrated reports (IRs) of the top five banks in South Africa. It assesses whether the risk and opportunity disclosures provided comply with the requirements of the International Integrated Reporting Framework (IIRF), as well...
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for each guideline between the two bank groups. In the aspect-level evaluation, the European banks had higher scores in …. Significant correlations were indicated in disclosure score values between the two bank groups, which suggested similar …
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