An Investigation into the Determinants of Risk Disclosure in Banks: Evidence from Financial Sector of Pakistan

The purpose of this paper is to find the determinants of quantity as well as quality of the risk disclosures in annual reports of banking sector of Pakistan. The paper employs the word count approach to measure the quantity of risk disclosures in annual reports whereas to measure the risk disclosure...

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Autori principali: Khurram Ashfaq, Rui Zhang, Abdul Munaim, Naveed Razzaq
Natura: Artigo
Lingua:Inglês
Pubblicazione: EconJournals 2016-05-01
Serie:International Journal of Economics and Financial Issues
Soggetti:
risk disclosure quality
agency theory
corporate governance
risk management
Accesso online:https://dergipark.org.tr/tr/pub/ijefi/issue/32012/353787?publisher=http-www-cag-edu-tr-ilhan-ozturk
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