Nahar, Shamsun; Azim, Mohammad Istiaq; Hossain, Md Moazzem - In: International Journal of Accounting & Information Management 28 (2020) 4, pp. 577-605
Purpose: The purpose of this paper is to explore to what extent risk disclosure is associated with banks’ governance characteristics. The research also focuses on how the business environment and culture may create a bank’s awareness of risk management and its disclosure. This study is...