Does hedge disclosure influence cost of capital for European banks?

Elshandidy, Tamer; Acheampong, Albert

doi:10.1016/j.irfa.2021.101942

Cited by 19 publications

(1 citation statement)

References 64 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Sebagian besar literatur terbaru tentang pengungkapan risiko berfokus pada kasus dan praktik yang diadopsi di negara maju (Callahan & Soileau, 2017;Linsmeier et al, 2002;Thornton, 2004) dengan keterbatasan yang terkait dengan bukti yang tidak lengkap dengan berfokus pada item pengungkapan keuangan tertentu, seperti sebagai pengungkapan risiko pasar, dan pengungkapan risiko sukarela (Abraham & Cox, 2007;Al-Maghzom et al, 2016;Elzahar & Hussainey, 2012). Meskipun demikian, sebagian besar penelitian ini hanya melakukan analisis terbatas tentang dampak tingkat risiko perusahaan terhadap jenis pengungkapan risiko (Elshandidy & Acheampong, 2021;Louhichi & Zreik, 2015;Mokhtar & Mellett, 2013). Al-Maghzom et al (2016) juga meneliti tentang hubungan antara tata kelola perusahaan dan tingkat pengungkapan risiko.…”

unclassified

Pengaruh Pengungkapan Sukarela Risiko terhadap Profitabilitas pada Perusahaan Publik di Indonesia

Zairin,

Padilah,

Mufidah

et al. 2023

JBMK

View full text Add to dashboard Cite

Penelitian ini mempunyai tujuan untuk menguji pengaruh antara pengungkapan sukarela risiko di laporan tahunan terhadap tingkat profitabilitas perusahaan publik di Indonesia. Sampel dalam penelitian ini adalah indeks saham Kompas 100 pada tahun 2021. Penelitian ini menggunakan data kualitatif dan kuantitatif yang diolah dengan menggunakan Stata dan NVivo. Data yang digunakan dalam penelitian ini adalah data sekunder yang diambil dari Bloomberg Refinitiv Eikon dan laporan tahunan di situs Bursa Efek Indonesia. Berdasarkan uji hipotesis yang dilakukan terdapat hasil yang signifikan bahwa pengungkapan risiko yang tinggi juga berpengaruh negatif terhadap tingkat profitabilitas perusahaan. Kontribusi dalam penelitian ini adalah penggunaan kata-kata terkait risiko dalam Bahasa Indonesia dan analisis yang dilakukan dengan menggunakan NVivo.

show abstract

unclassified

Pengaruh Pengungkapan Sukarela Risiko terhadap Profitabilitas pada Perusahaan Publik di Indonesia

Zairin,

Padilah,

Mufidah

et al. 2023

JBMK

View full text Add to dashboard Cite

show abstract

Examining the impact of circular economy disclosure on the cost of debt: A signaling theory approach via social media

L'Abate,

Raimo,

Esposito

et al. 2024

Corp Soc Responsibility Env

View full text Add to dashboard Cite

The growing societal focus on addressing environmental and social issues has spurred a shift towards circular production and consumption models. In this scenario, the implementation of circular economy (CE) practices has attracted the attention of scholars, professionals and institutions. The relevance of the CE has shed light on the importance of communicating efforts and achievements in relation to the implementation of circular models. Therefore, from an academic point of view, several scholars have started to explore some aspects related to CE disclosure (CED). Despite this, a relatively unexplored trend pertains to the effects of the CED, especially regarding the use of social media to disseminate information. In order to fill the gap, this study aims to investigate the effect of the dissemination of CE information via Twitter on the cost of debt. To this end, a dictionary‐based content analysis is employed to quantify the amount of CE information disseminated via Twitter. Additionally, a panel regression analysis is conducted to test the impact of the CED on the cost of debt across a sample of 378 observations (an unbalanced panel of 132 firms for the period 2019–2021). The results indicate the presence of a negative relationship between the level of the CED and the cost of debt.

show abstract

COVID‐19 and credit risk variation across banks: International insights

Acheampong,

Ibeji,

Danso

2024

Manage Decis Econ

View full text Add to dashboard Cite

This paper focuses on utilizing non‐performing loans (NPLs) as the primary indicator of credit risk to analyze how various bank and country‐level characteristics influence changes in credit risk within and between banks across China, Europe, and the U.S. during the COVID‐19 period. Over 4,959 bank‐quarter observations (from Q4 2019 to Q4 2021), it becomes evident that COVID‐19 significantly contributes to the variation in NPLs, underscoring its adverse impact on credit risk. This pattern is consistent across all countries; however, Chinese banks exhibit more robust capabilities in managing credit risk exposure compared to their European and U.S. counterparts. These findings offer significant implications for policymakers, investors, and regulators who are concerned about the repercussions of global pandemics on financial institutions.

show abstract

Does hedge disclosure influence cost of capital for European banks?

Cited by 19 publications

References 64 publications

Pengaruh Pengungkapan Sukarela Risiko terhadap Profitabilitas pada Perusahaan Publik di Indonesia

Pengaruh Pengungkapan Sukarela Risiko terhadap Profitabilitas pada Perusahaan Publik di Indonesia

Examining the impact of circular economy disclosure on the cost of debt: A signaling theory approach via social media

COVID‐19 and credit risk variation across banks: International insights

Contact Info

Product

Resources

About