... information Content analysis methods Narrative disclosure Disclosure is an abstract concept that cannot be measured in an unambiguous or precise manner, and therefore, there is a continuing debate in the literature on how to best measure disclosure and the impact of using different measures (Healy...

... as a critical tool for achieving the minimum disclosure requirements. Moreover, the two sets of disclosure required by the Bank of Italy have never been investigated in a single data set. © Emerald Group Publishing Limited 2014 Banks Risks Narrative disclosure M4 Narrative risk...

.... Design/methodology/approach Using content analysis, this study analyzes the narrative disclosures of corporate social responsibility of 21 IFIs operating in the Gulf region. Findings This study provides evidence of Islamic influence on the CSRD of IFIs. It finds that the largest part of CSRD...