...Samir Srairi Purpose This paper aims to examine the effect of risk governance (RG) on bank performance and investigates whether risk disclosure and FinTech development influence the relationship between RG and bank performance. Design/methodology/approach This study examines a sample of 58...

...Ahmed Hassanein; Hosam Abdelrasheed; Hany Elzahar Purpose This study aims to explore how the degree of chief executive officer (CEO) overconfidence influences the reporting of risk information. Likewise, it delves into how overconfident CEOs shape the usefulness of such risk disclosures...

...Hend Monjed; Salma Ibrahim; Bjørn N. Jørgensen Purpose This paper aims to examine the association between perceived firm risk and two reporting mechanisms: risk disclosure and earnings smoothing in the UK context. Design/methodology/approach This study juxtaposes three competing views...

...Yosra Mnif; Oumaima Znazen Purpose This paper aims to examine the relationship between CEO’s attributes and the level of compliance with financial instruments risk disclosure (hereafter FIRD) as required by International Financial Reporting Standard (IFRS) 7. Design/methodology/approach A data...

... find a significant correlation between risk disclosure and PerfD. Indeed, managers use annual reports to send a signal to the market about their abilities and skills in managing high-risk situations by disclosing more performance-related information accompanying any communicated related risk...

...Rihab Grassa; Nejia Moumen; Khaled Hussainey Purpose Previous works assessing the determinants of banks’ risk disclosure in emerging economies focused on one aspect of risk reporting such as market risk disclosure or operational risk disclosure. While banks’ transparency about other major risk...