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Financial reporting quality of financial institutions : literature review

Sahi, Ahmed Mahdi; Alaa Mahdi Sahi; Abbas, Alhamzah F.; … - In: Cogent business & management 9 (2022) 1, pp. 1-17

The objective of this study is to examine and synthesize the existing literature on financial disclosure by financial institutions. It presents a systematic literature review of 204 studies on this topic published from 1990 to 2022. The studies were retrieved from Scopus database. In addition,...

Persistent link: https://www.econbiz.de/10014442713

Financial stability and sustainable development

Ozili, Peterson K.; Iorember, Paul Terhemba - In: International journal of finance & economics : IJFE 29 (2024) 3, pp. 2620-2646

Persistent link: https://www.econbiz.de/10014635145

Role of banks and other financial institutions in enhancing green digital finance

Vikas, Namita; Venegas, Percy; Aiyer, Sourajit - In: Green Digital Finance and Sustainable Development Goals, (pp. 329-352). 2022

Persistent link: https://www.econbiz.de/10013369860

The spillover effect of the Bangladesh Bank cyber heist on banks’ cyber risk disclosures in Bangladesh

Mazumder, Mohammed Mehadi Masud; Sobhan, Abdus - In: The journal of operational risk 15 (2020) 4, pp. 53-76

Persistent link: https://www.econbiz.de/10013177438

Competition and opacity in the financial system

Zhang, Gaoqing - In: Management science : journal of the Institute for … 67 (2021) 3, pp. 1895-1913

Persistent link: https://www.econbiz.de/10012506064

Increasing tax transparency : investor reactions to the country-by-country reporting requirement for EU financial institutions

Dutt, Verena K.; Ludwig, Christopher; Nicolay, Katharina; … - In: International tax and public finance 26 (2019) 6, pp. 1259-1290

Persistent link: https://www.econbiz.de/10012487524

Disclosure of risks and opportunities in the integrated reports of South African banks

Ramabulana, Khuthadzo; Moosa, Riyad - In: Journal of risk and financial management : JRFM 15 (2022) 12, pp. 1-15

This study examined the disclosure of risks and opportunities in the integrated reports (IRs) of the top five banks in … through content analysis of the individual banks' latest available IRs. A checklist was created as a measuring tool to … evaluate disclosure practices. The findings showed that three of the selected banks disclosed all the requirements contained in …

Persistent link: https://www.econbiz.de/10014284424

A tale of two supervisors : compliance with risk disclosure regulation in the banking sector

Bischof, Jannis; Daske, Holger; Elfers, Ferdinand; … - In: Contemporary accounting research : the journal of the … 39 (2022) 1, pp. 498-536

Persistent link: https://www.econbiz.de/10013165399

Disclosure compliance with different esg reporting guidelines : the sustainability ranking of selected European and Hungarian banks in the socio-economic crisis period

Tőzsér, Dávid; Lakner, Zoltán; Sudibyo, Novy Anggraini - In: Administrative Sciences : open access journal 14 (2024) 3, pp. 1-19

for each guideline between the two bank groups. In the aspect-level evaluation, the European banks had higher scores in …As the relevant European Union directives require in-depth sustainability reporting from large institutions, banks are … Sector Disclosures-GRI; Alliance for Corporate Transparency-ACT; ISO 26000:2010-ISO) between top European and Hungarian banks …

Persistent link: https://www.econbiz.de/10014505271

Protecting whistle-blowers in the UK financial industry

Lui, Alison - In: International journal of disclosure and governance 11 (2014) 3, pp. 195-210

Persistent link: https://www.econbiz.de/10011311817