Purpose This paper aims to empirically examine the relationship between disclosure and risk-taking of banks in Ghana …-2011. Design/methodology/approach The study used panel regression model and relate risk-taking to disclosure, controlling for bank … size, profitability, liquidity and treasury bill rate. Disclosure scores from a disclosure index are used as a measure of …

suggested that there is insufficient disclosure of risk information by banks and as a consequence Pillar 3 of Basel II lays out … companies to discuss risks and uncertainties within the annual report. This paper analyses these risk disclosure requirements … while also reviewing current bank disclosure practices within the context of this risk disclosure debate. The important …

Purpose – This study aims to examine the effect of the Securities and Exchange Commission's regulation fair disclosure …

/methodology/approach – Explain the objectives of the Bill. Findings – The current government position is a continuing preference for disclosure on a … voluntary basis by firms but Clause 866 of the Bill leaves room for alternative action, shared a voluntary disclosure regime …

Purpose – This paper aims to explore the potential for disclosure recommendations given by authoritative supervisory … meagre existing evidence concerning firms' responses to disclosure recommendations. This paper uses descriptive statistics … and OLS regression analysis to test if firms behave more similarly to voluntary or to mandatory disclosure when they …

repetitive disclosure to promote price volatility and heighten market interest. Excessive disclosure could indicate instances of … self-promotion or poor disclosure practices, and these habits could mislead investors. The purpose of this paper is to … quantitatively investigate the impact of firm disclosure on price volatility in the Australian stock market. Design …