Bank governance, regulation, supervision, and risk reporting: Evidence from operational risk disclosures in European banks
(2013)
Journal Article
Barakat, A., & Hussainey, K. (2013). Bank governance, regulation, supervision, and risk reporting: Evidence from operational risk disclosures in European banks. International Review of Financial Analysis, 30, 254-273. https://doi.org/10.1016/j.irfa.2013.07.002
This paper investigates the direct and joint effects of bank governance, regulation, and supervision on the quality of risk reporting in the banking industry, as proxied for by operational risk disclosure (ORD) quality in European banks. After contro... Read More about Bank governance, regulation, supervision, and risk reporting: Evidence from operational risk disclosures in European banks.