Risk disclosure practices: Does institutional imperative matter?
Journal Publication ResearchOnline@JCUAzim, Mohammad;Nahar, Shamsun
Abstract
Government-owned banks in emerging economies commonly suffer from a lack of good governance, non-performing loans, undetected money laundering and other management malpractices. Managing and disclosing risks are significant issues for managers of government-owned banks. This article explores the managerial perception of risk disclosure by these government banks. Data were collected through in-depth interviews with 35 executives from government banks, government regulatory, and monitoring authorities. Institutional pressure, along with risk committees and board independence, are critical contributing factors for risk disclosure.
Journal
Public Money & Management
Publication Name
N/A
Volume
42
ISBN/ISSN
1467-9302
Edition
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Issue
6
Pages Count
7
Location
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Publisher
Taylor & Francis
Publisher Url
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Publisher Location
N/A
Publish Date
N/A
Url
N/A
Date
N/A
EISSN
N/A
DOI
10.1080/09540962.2021.1994736