Have a personal or library account? Click to login
Readability of Operational Risk Disclosures of Banks Cover

Readability of Operational Risk Disclosures of Banks

Open Access
|Jan 2020

References

  1. Abu El Haija M. F., Al Hayek A. F. (2012), Operational Risk Disclosures in Jordanian Commercials Banks: It’s Enough, International Research Journal of Finance and Economics 8310.1108/OHI-01-2012-B0008
  2. Anghelache, C., Manole, A., Anghel, M. G., Soare, D. V. (2016). Statistical-econometric model used to analyze the operational and insolvency risks. Theoretical and Applied Economics, 3(608), 221-228;
  3. Avram, K.J. and Skully, M. (2007). Australian banks’ disclosure of operational risk, Monash Business Review, Vol. 3 No. 2, 1-9.
  4. Bakar, A.S.A., Ameer, R. (2011). Readability of corporate social responsibility communication in Malaysia. Corporate Social Responsibility and Environmental Management, 18, 50–60.10.1002/csr.240
  5. Barakat A., Chernobai A., Wahrenburg M. (2014). Information asymmetry around operational risk announcements, Journal of Banking and Finance 48, 152–17910.1016/j.jbankfin.2014.06.029
  6. Barakat A., Khaled H. (2013), Bank governance, regulation, supervision, and risk reporting: Evidence from operational risk disclosures in European banks, International Review of Financial Analysis 30,254–273;10.1016/j.irfa.2013.07.002
  7. Benaroch M., Chernobai A., Goldstein J. (2012), An internal control perspective on the market value consequences of IT operational risk events, International Journal of Accounting Information Systems 13, 357–38110.1016/j.accinf.2012.03.001
  8. Chernobai A, Jorion P, Yu F. (2011) The determinants of operational risk in U.S. financial institutions, Journal of Financial and Quantitative Analysis 46(6),1683–725.10.1017/S0022109011000500
  9. Cho, C.H., Roberts, R.W., Patten, D.M. (2010). The language of US corporate environmental disclosure. Accounting, Organizations & Society 35, 431–443.10.1016/j.aos.2009.10.002
  10. Cummins JD, Lewis CM, Wei R. (2006) The market value impact of operational loss events for U.S. banks and insurers. Journal of Banking and Finance 30(10),2605–34.10.1016/j.jbankfin.2005.09.015
  11. Dale, E.D., Chall, J.S. (1948), A Formula for Predicting Readability, Educational Research Bulletin, 27, 11-19;
  12. Dănescu, T., Muntean, A. (2008). Addressing Operational Risk by Using a Risk Based Internal Audit Approach: Benefits offered to Romanian Banking System. Applied Economics, Business and Development. Retrieved from http://www.wseas.us/elibrary/conferences/2010/Tunisia/AEBD/AEBD-14.pdf ;
  13. Dima, A. M. (2009). Operational Risk Assessment Tools for Quality Management in Banking Services. Amfiteatru Economic11(26), 364 – 372.
  14. Ebnöther, S., P. Vanini, A. McNeil,P. Antolinez (2003), Operational Risk: A Practicioner’s View, Journal of Risk, 5.10.21314/JOR.2003.077
  15. Galloppo G., Rogora A., (2011), What has worked in operational risk?, Global Journal of Business Research, 5(3)
  16. Gibbins M., Richardson A., Waterhouse J. (1990) The Management of Corporate Financial Disclosure: Opportunism, Ritualism, Policies, and Processes, Journal of Accounting Research, 28(1), 121-143.10.2307/2491219
  17. Gillet R, Hübner G, Plunus S. (2010) Operational risk and reputation in the financial industry. Journal of Banking and Finance, 34(1), 224–35.10.1016/j.jbankfin.2009.07.020
  18. Helbok, G., & Wagner, C. (2006), Determinants of operational risk reporting in the banking industry. The Journal of Risk, 9(1), pp. 49–74.10.21314/JOR.2006.140
  19. Hemrit W., Ben Arab M. (2011) The disclosure of operational risk in Tunisian insurance companies (2011), The Journal of Operational Risk, 6(2), 69–11110.21314/JOP.2011.089
  20. Herghiligiu, R. (2013). Operational Risk Disclosures in Romanian Commercial Banks. Journal of Public Administration, Finance and Law4, 171-178;
  21. Hossain, M. (2008) The Extent of Disclosure in Annual Reports of Banking Companies: The Case of India, European Journal of Scientific Research, 23(4), 659-680;
  22. Janakiraman, U. (2008), “Operational risk management in Indian Banks in the context of Basel II: a survey of the state of preparedness and challenges in developing the framework”, Asia Pacific Journal of Finance and Banking Research, 2(2), 26-44.
  23. Leippold, M., P. Vanini (2005), The quantification of operational risk, Journal of Risk, 8.10.21314/JOR.2005.123
  24. Linsley, P.M., Shrives, P.J., Crumpton, M. (2006) Risk disclosure: an exploratory study of UK and Canadian banks, Journal of Banking Regulation, 7 (3/4), 268-82;10.1057/palgrave.jbr.2350032
  25. Matiș, E. A. (2007). Operational Banking Risk Management – Research Performed at the Romanian Commercial Bank, Retrieved from https://core.ac.uk/download/pdf/6304098.pdf;
  26. Mehra, Y.S. (2011), “Operational risk management in Indian Banks: impact of ownership and size on range of practices for implementation of advanced measurement approach”.
  27. Melloni G., Caglio A., Perego P. (2017) Saying more with less? Disclosure conciseness, completeness and balance in Integrated Reports, Journal of Accounting and Public Policy, 36, 220–238.10.1016/j.jaccpubpol.2017.03.001
  28. Mocanu, M., Stanciu, V. (2015). Controlling in the Banking Industry. The Case of Romania. In Tadeusz Dudycz (Ed), The Essence and Measurement of Organizational Efficiency (221-228). Springer;
  29. Oliver, C. (1991) Strategic responses to institutional processes, Academy of Management Review, 16(1), 145-179.10.5465/amr.1991.4279002
  30. Oliveira, J., Rodrigues, L.L., Craig, R. (2011) Voluntary risk reporting to enhance institutional and organizational legitimacy, Evidence from Portuguese banks. Journal of Financial Regulation and Compliance 2011, 19(3), 271-288.10.1108/13581981111147892
  31. Plumlee, M., Brown, D., Hayes, R.M., Marshall, R.S. (2015) Voluntary environmental disclosure quality and firm value: further evidence. Journal of Accounting and Public Policy, 34, 336–361.10.1016/j.jaccpubpol.2015.04.004
  32. Power M. (2005), The invention of operational risk, Review of International Political Economy, 12:4, 577-59910.1080/09692290500240271
  33. Sanchez-Ballesta, J.P., Bernal Llorens (2010), M. Monitoring, reputation and accountability in issuing banks in mid-nineteenth-century Spain. Explorations in Economic History, 47(4), 403-19.10.1016/j.eeh.2009.08.006
  34. Stanciu, V. (2010). Managing Operational Risk in Banks. Analele Științifice ale Universității “Alexandru Ioan Cuza” din Iași – Științe Economice 57, 245-260;
  35. Socol, A., Iuga, I., Gavrilă-Paven, I. (2006). Procedures to manage of operational risk on the banking internal level - Romania’s Case, International Academic Conference „National and Regional Economy VI”, University of Herlany, Slovakia, 11-13 October 2006, 354-359;
  36. Sturm, P. (2013). Operational and reputational risk in the European banking industry: The market reaction to operational risk events. Journal of Economic Behavior & Organization 85, 191–206.10.1016/j.jebo.2012.04.005
  37. Sundmacher, M., and Ford, G. (2006). Operational risk disclosures in financial institutions. Working Paper. URL: http://ssrn.com/abstract=963244.
  38. Ţurlea, E., Mocanu, M., Radu, C. (2010). Corporate governance in the banking industry. Journal of Accounting and Management Information Systems3(9), 379-402;
  39. Ţurlea, E., Mocanu, M., (2016). The profile of the internal auditor in the Romanian banking sector. Audit Financiar11(143), 1235-1245;10.20869/AUDITF/2016/143/1235
  40. Wahlström, G. (2006). Worrying but accepting new measurements: the case of Swedish bankers and operational risk. Critical Perspectives on Accounting17, 493–522;10.1016/j.cpa.2004.08.006
  41. Wang, M., Hussainey, K. (2013) Voluntary forward-looking statements driven by corporate governance and their value relevance. Journal of Accounting and Public Policy 2013, 32, 26–49.10.1016/j.jaccpubpol.2013.02.009
DOI: https://doi.org/10.2478/sbe-2019-0047 | Journal eISSN: 2344-5416 | Journal ISSN: 1842-4120
Language: English
Page range: 108 - 116
Published on: Jan 21, 2020
Published by: Lucian Blaga University of Sibiu
In partnership with: Paradigm Publishing Services
Publication frequency: 3 issues per year

© 2020 Mocanu Mihaela, Grose Christos, Kargidis Theodoros, published by Lucian Blaga University of Sibiu
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.