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Keywords: Risk disclosure
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Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2025) 24 (4): 503–550.
Published: 26 May 2025
... Publishing Limited Licensed re-use rights only Accounting theory Pillar 3 Risk disclosure Information content Financial distress LASSO Z-score ROA Z-score RORWA Lehman Brothers (2008) and Silicon Valley Bank (SVB; Walker, 2023) showed that banking stability is a concern for relevant...
Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2022) 21 (5): 377–397.
Published: 30 September 2022
...Hend Monjed; Salma Ibrahim; Bjørn N. Jørgensen Purpose The purpose of this study is to examine the association between two reporting mechanisms used by managers to communicate risk information to the capital market: risk disclosure and earnings smoothing. Design/methodology/approach This study...
Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2018) 17 (1): 130–147.
Published: 12 February 2018
...Irma Malafronte; Maria Grazia Starita; John Pereira Purpose This paper aims to examine whether risk disclosure practices affect stock return volatility and company value in the European insurance industry. Design/methodology/approach Using a self-constructed “risk disclosure index for insurers...
