Barakat, Ahmed; Hussainey, Khaled - In: International Review of Financial Analysis 30 (2013) C, pp. 254-273
risk reporting in the banking industry, as proxied for by operational risk disclosure (ORD) quality in European banks …. After controlling for the endogeneity between bank stability and risk reporting quality, we find that banks having a higher … sake of enhancing risk reporting quality in banks, our findings recommend sustaining board independence, enhancing audit …