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Keywords: Operational risk
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Journal Articles
Journal Articles
Journal of Financial Reporting and Accounting (2018) 16 (4): 522–542.
Published: 03 December 2018
... was used to measure risk disclosure by counting the number of risk-related words within risk-related sentences in a wide range of publications. Findings The results show that operational risk disclosure is associated positively with operational losses frequency, institution size and the proportion...

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