Risk disclosure practices: Does institutional imperative matter?

Azim, Mohammad, and Nahar, Shamsun (2022) Risk disclosure practices: Does institutional imperative matter? Public Money & Management, 42 (6). pp. 388-394.

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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.

Item ID: 77756
Item Type: Article (Research - C1)
ISSN: 1467-9302
Keywords: Bangladesh, Developing Countries, Government-Owned Banks, Institutional Theory, Managerial Perception, Risk Disclosure
Copyright Information: © 2021 Informa UK Limited, trading as Taylor & Francis Group
Date Deposited: 20 Feb 2023 23:15
FoR Codes: 35 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 3501 Accounting, auditing and accountability > 350199 Accounting, auditing and accountability not elsewhere classified @ 100%
SEO Codes: 11 COMMERCIAL SERVICES AND TOURISM > 1102 Financial services > 110299 Financial services not elsewhere classified @ 100%
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