Risk management disclosure

evidence from the UK banks

Research output: Contribution to journalArticle

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Abstract

There is now greater demand for increased corporate disclosures for stakeholders particularly Risk Management Disclosure(RMD). This study examines the extent of change in RMD in the annual financial reports of UK banks over a period of six years (2011-2016). A content analysis approach has been undertaken on a sample of reports from five UK Banks. The results reveal that the quantity of RMD has been increasing significantly in the selected banks due to regulations and increased pressures by stakeholders after the financial crisis. The need for more sound regulation regarding risk information disclosure is required to safeguard against agency cost and crisis.
Original languageEnglish
Number of pages9
JournalJournal of Higher Education Service Science and Management
Volume1
Issue number1
Publication statusPublished - 5 Dec 2018

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Disclosure
Risk management
Stakeholders
Information disclosure
Corporate disclosure
Agency costs
Content analysis
Financial crisis
Safeguards

Keywords

  • Risk Management Disclosure
  • Banks
  • Quantity of Disclosure

Cite this

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abstract = "There is now greater demand for increased corporate disclosures for stakeholders particularly Risk Management Disclosure(RMD). This study examines the extent of change in RMD in the annual financial reports of UK banks over a period of six years (2011-2016). A content analysis approach has been undertaken on a sample of reports from five UK Banks. The results reveal that the quantity of RMD has been increasing significantly in the selected banks due to regulations and increased pressures by stakeholders after the financial crisis. The need for more sound regulation regarding risk information disclosure is required to safeguard against agency cost and crisis.",
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Risk management disclosure : evidence from the UK banks. / Khan, Muzammal.

In: Journal of Higher Education Service Science and Management, Vol. 1, No. 1, 05.12.2018.

Research output: Contribution to journalArticle

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