Technical paper/Disclosure
The role of a green factor in stock prices: when Fama and French go green
The authors propose a means to capture climate change risk exposure by combining a green factor with typical frameworks used for explaining stock returns.
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
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…