Determinants of operational risk reporting in the banking industry

Günther Helbok and Christian Wagner

Journal of Risk

Abstract: ABSTRACT Motivated by the recognition of operational risk management as being crucial for banks and the importance of adequate reporting for enhancing market discipline, the present paper investigates operational risk disclosure practices in the period 1998 to 2001. Although reporting was not mandatory at that time, disclosure increased in both extent and content. Consistent with arguments based on corporate finance theory, empirical evidence indicates that financial institutions with a lower equity/assets ratio and/or profitability ratio give greater importance to disclosing their assessment and management of operational risks, whereas those with higher ratios choose a lower disclosure stance.

References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.risk.net/journal-of-risk/2160957/deter ... the-banking-industry (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:rsk:journ4:2160957

Access Statistics for this article

More articles in Journal of Risk from Journal of Risk
Bibliographic data for series maintained by Thomas Paine ().