Technical paper/Disclosure
The effect of environmental, social and governance disclosure on corporate investment efficiency
Investigating the impact of environmental, social and governance (ESG) disclosure on investment efficiency, the authors' findings suggest that nonfinancial disclosure mandates can alleviate capital rationing issues for underinvesting firms.
The role of a green factor in stock prices: when Fama and French go green
The informativeness of risk factor disclosures: estimating the covariance matrix of stock returns using similarity measures
Risk disclosures in annual reports: the role of nonfinancial companies listed on the Athens stock exchange
Risk governance, market competition and operational risk disclosure quality: a study of the ASEAN-5 banking sector
This paper investigates the impact of risk governance and market competition on banks' operational risk disclosure (ORD) quality (total and voluntary) in the Association of Southeast Asian Nations (ASEAN-5) banking sector
The operational risk disclosure practices of banks: evidence from India and Romania
This paper compares the levels of operational risk disclosure in the banking industries of India and Romania.
An integrated framework for the governance of companies
Cases of insolvencies, losses and internal frauds have been increasing of late. As a result, the question is asked more and more often whether such cases could have been avoided with better governance of companies or a clearer organisational handbook. In…