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Keywords: Incremental information
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Journal Articles
Does graphical reporting improve risk disclosure? Evidence from European banks
Available to Purchase
Journal of Applied Accounting Research (2018) 19 (1): 161–180.
Published: 12 February 2018
.../methodology/approach A graphical accuracy index was constructed. Incremental information was measured. A multi-level linear model investigated whether credit risk affects the quantity and quality of graphical credit risk disclosure. Findings Banks used credit risk graphs to provide incremental...
