Maffei, Marco; Aria, Massimo; Fiondella, Clelia; Spano, … - In: Managerial Auditing Journal 29 (2014), pp. 621-648
/methodology/approach –We analyze how Italian banks provide risk information, by focusing on its characteristics to find out any differences … Bank of Italy. We assess the risk-related reporting practices of 66 Italian banks, based on a content analysis of the two … mandatory reports, and verify whether bank-specific factors explain any differences. Findings - Italian banks formally comply …