Risk-related disclosure practices in the annual reports of Portuguese credit institutions: An exploratory study

Oliveira, Jonas; Rodrigues, Lúcia Lima; Craig, Russell

doi:10.1057/jbr.2010.20

Cited by 71 publications

(118 citation statements)

References 39 publications

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“…The result is valid and similar to previous studies (Jaggi and Low, 2000;Corneet et al, 2010;Oliveira et al, 2011;Iannotta et al, 2013). The fact underlying this outcome is that if banks publish adequate risk-related information in their annual reports, they will be more transparent and will be able to reduce risk.…”

Section: Baseline Modelssupporting

confidence: 93%

“…A high quality of disclosure can make this possible only through the fair presentation of bank statements. After examining market signals in a critical and timely manner, banks took corrective measures to reduce their exposure to risk (Oliveira et al, 2011). Based on the empirical studies, we see a relationship between transparency and bank risk:…”

Section: Bank Disclosuresmentioning

confidence: 99%

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Bank Disclosures and their Impact on Credit Risk: Evidence from Bangladesh

Zheng

Sarker

Nahar

2017

Asian Economic and Financial Review

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Article History JEL ClassificationC12; C23; G21; G32.The only way to ensure a well-informed response to bank risks is by ensuring transparent disclosures that flourish with potential synergy. This study investigates the impact of bank disclosures on credit risk where panel data are used. PCSE and FGLS regression models are applied to a sample of 32 commercial banks in Bangladesh from 2010 to 2014. The results reveal that bank disclosures index, non-sponsor ownership and advances to total assets are inversely associated with bank risk, whereas government ownership, capital adequacy ratio and tier 1 capital have a positive effect. The study's findings have a twofold implication for the national economy. First, the higher number of disclosures portrays a transparent image in users' minds that decreases stock volatility and the cost of capital. Second, policy makers should rethink government ownership with respect to the absorption of serious risk. Therefore, it is highly recommended either to denationalize or to reduce government ownership. Contribution/ Originality:This study is one of very few studies which have investigated the relationship between bank disclosures and credit risk in the developing country context. It found that bank credit policies are tremendously affected by the government ownership. Thus, this paper will contribute to the research related to credit risk management.

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Section: Baseline Modelssupporting

confidence: 93%

Section: Bank Disclosuresmentioning

confidence: 99%

Bank Disclosures and their Impact on Credit Risk: Evidence from Bangladesh

Zheng

Sarker

Nahar

2017

Asian Economic and Financial Review

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“…Apesar Oliveira et al (2011aOliveira et al ( , 2011b, a informação relativa ao risco apresentava-se tendencialmente focada no passado.…”

Section: A Divulgação "Forward" Vs "Backward"unclassified

“…Em Portugal, são conhecidos alguns estudos que já anteriormente analisaram a divulgação relativa ao risco por parte das entidades nacionais, designadamente, os trabalhos de Ereira (2007), Oliveira et al (2011aOliveira et al ( , 2011b e Serrasqueiro (2011). No entanto, diferentemente de Oliveira et al (2011b), o presente estudo não incorpora unicamente as instituições de crédito portuguesas com os relatórios publicados no Banco de Portugal.…”

Section: Total De Entidades Incluídas No Estudo 36unclassified

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A divulgação do risco nas demonstrações financeiras: uma análise ao anexo das sociedades não financeiras portuguesas

Silva

Albuquerque

Marcelino

et al. 2015

REPEC

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O presente estudo tem por objetivo analisar a divulgação do risco efetuada por parte das sociedades não financeiras Portuguesas cotadas na Euronext de Lisboa ao longo dos anos de 2011 e 2012. Foram analisadas as características da informação divulgada em matérias ligadas ao risco tendo em conta o âmbito temporal, o caráter quantitativo ou qualitativo da informação, a natureza e a classificação do risco divulgado. Os dados para este estudo foram recolhidos a partir da análise de conteúdo ao anexo dos relatórios e contas (contas consolidadas) das entidades pertencentes à população durante o período de 2011 e 2012, resultando numa população de 36 entidades. Os referidos dados foram posteriormente submetidos a técnicas de análise univariada e bivariada baseada em testes não paramétricos, nomeadamente o teste de Wilcoxon. Os resultados demonstram que predomina a divulgação de informação financeira de forma qualitativa, referente ao passado e classificada como “boas notícias”. Pretende-se que os resultados desta investigação possam contribuir para a compreensão do tema desenvolvido, como é o caso dos elementos que se encontram na base da divulgação de informação de matérias ligadas ao risco.

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What drives risk disclosure in Islamic and conventional banks? An international comparison

2020

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This paper examines and compares the relationship between risk disclosure and corporate attributes in Islamic and conventional banks. Using a comprehensive risk disclosure index covering nine dimensions, we analyse the level of risk‐related disclosure (RRD) in a sample of 72 Islamic banks and 97 conventional banks across 11 countries. The RRD index shows that Islamic banks disclose less information about risk comparing to conventional banks. Listed banks, larger banks and aged bank disclose more information about risk than the others. Block holders, foreign ownership and board size affect negatively risk disclosure. However, board independence and the percentage of foreign directors in the board affect positively risk disclosure. Moreover, banks with higher Tier 1 ratio disclose less information about risk. Our results encourages regulators to improve corporate governance mechanisms in their banking systems through the optimization of ownership structure (dispersed ownership) and the board's composition in order to promote higher level of transparency and RRD.

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Risk-related disclosure practices in the annual reports of Portuguese credit institutions: An exploratory study

Cited by 71 publications

References 39 publications

Bank Disclosures and their Impact on Credit Risk: Evidence from Bangladesh

Bank Disclosures and their Impact on Credit Risk: Evidence from Bangladesh

A divulgação do risco nas demonstrações financeiras: uma análise ao anexo das sociedades não financeiras portuguesas

What drives risk disclosure in Islamic and conventional banks? An international comparison

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