... risk disclosures to further examine the role and relative importance of certain risk categories such as operational risk and business risks particularly in non-financial sectors. Recent work has shifted focus to these issues by examining, for example, sustainability and environmental risk disclosures...

...Chiungfeng Ko; Picheng Lee; Asokan Anandarajan Purpose The purpose of this paper is to examine the association among operational risk incidents, corporate governance, credit risk and firm performance. Design/methodology/approach First, the authors regress corporate credit risk...