How banks’ internal governance mechanisms influence risk reporting

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dc.contributor.author Jizi, Mohammad
dc.date.accessioned 2021-02-10T13:45:42Z
dc.date.available 2021-02-10T13:45:42Z
dc.date.copyright 2015 en_US
dc.date.issued 2021-02-10
dc.identifier.issn 1727-9232 en_US
dc.identifier.uri http://hdl.handle.net/10725/12476
dc.description.abstract Banks were the center of the recent financial crisis that results in a sharp decline in security prices and banks’ market capitalization. The content of information in general, and risk information in particular, provided to capital markets was vital to reduce the uncertainly levels left in the markets and encourage trading. Examining the impact of the internal corporate governance mechanisms on the content of risk management disclosures using a sample of US national banks in the wake of the financial crisis shows that banks having larger board size and higher proportion of independent directors are more inclined toward disclosing wider content of risk management information. The results also suggest that CEO duality impacts positively on risk management disclosures content to provide signals toward CEO objectivity and judgment in running business operations aligned with shareholders' interest. en_US
dc.language.iso en en_US
dc.title How banks’ internal governance mechanisms influence risk reporting en_US
dc.type Article en_US
dc.description.version Published en_US
dc.author.school SOB en_US
dc.author.idnumber 200201121 en_US
dc.author.department Finance And Accounting en_US
dc.description.embargo N/A en_US
dc.relation.journal Corporate Ownership and Control en_US
dc.journal.volume 12 en_US
dc.journal.issue 3 en_US
dc.article.pages 55-72 en_US
dc.keywords Corporate governance en_US
dc.keywords Risk Management Disclosures en_US
dc.keywords Content analysis en_US
dc.keywords US Banks en_US
dc.identifier.doi https://doi.org/10.22495/cocv12i3p6 en_US
dc.identifier.ctation Jizi, M. (2015). How banks’ internal governance mechanisms influence risk reporting. Corporate Ownership and Control, 12(3), 55-72. en_US
dc.author.email mohammad.jizi@lau.edu.lb en_US
dc.identifier.tou http://libraries.lau.edu.lb/research/laur/terms-of-use/articles.php en_US
dc.identifier.url https://www.researchgate.net/publication/281751964_How_banks'_internal_governance_mechanisms_influence_risk_reporting en_US
dc.orcid.id https://orcid.org/0000-0002-1911-8215 en_US
dc.author.affiliation Lebanese American University en_US

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