How banks’ internal governance mechanisms influence risk reporting
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 mark...
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| Format: | article |
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2015
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| Online Access: | http://hdl.handle.net/10725/12476 https://doi.org/10.22495/cocv12i3p6 http://libraries.lau.edu.lb/research/laur/terms-of-use/articles.php https://www.researchgate.net/publication/281751964_How_banks'_internal_governance_mechanisms_influence_risk_reporting |
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| _version_ | 1864513490094391296 |
|---|---|
| author | Jizi, Mohammad |
| author_facet | Jizi, Mohammad |
| author_role | author |
| dc.creator.none.fl_str_mv | Jizi, Mohammad |
| dc.date.none.fl_str_mv | 2015 2021-02-10T13:45:42Z 2021-02-10T13:45:42Z 2021-02-10 |
| dc.identifier.none.fl_str_mv | 1727-9232 http://hdl.handle.net/10725/12476 https://doi.org/10.22495/cocv12i3p6 Jizi, M. (2015). How banks’ internal governance mechanisms influence risk reporting. Corporate Ownership and Control, 12(3), 55-72. http://libraries.lau.edu.lb/research/laur/terms-of-use/articles.php https://www.researchgate.net/publication/281751964_How_banks'_internal_governance_mechanisms_influence_risk_reporting |
| dc.language.none.fl_str_mv | en |
| dc.relation.none.fl_str_mv | Corporate Ownership and Control |
| dc.rights.*.fl_str_mv | info:eu-repo/semantics/openAccess |
| dc.title.none.fl_str_mv | How banks’ internal governance mechanisms influence risk reporting |
| dc.type.none.fl_str_mv | Article info:eu-repo/semantics/publishedVersion info:eu-repo/semantics/article |
| description | 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. |
| eu_rights_str_mv | openAccess |
| format | article |
| id | LAURepo_7ea3ec70c8ccc444eaaa1b0cee56e408 |
| identifier_str_mv | 1727-9232 Jizi, M. (2015). How banks’ internal governance mechanisms influence risk reporting. Corporate Ownership and Control, 12(3), 55-72. |
| language_invalid_str_mv | en |
| network_acronym_str | LAURepo |
| network_name_str | Lebanese American University repository |
| oai_identifier_str | oai:laur.lau.edu.lb:10725/12476 |
| publishDate | 2015 |
| repository.mail.fl_str_mv | |
| repository.name.fl_str_mv | |
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| spelling | How banks’ internal governance mechanisms influence risk reportingJizi, MohammadBanks 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.PublishedN/A2021-02-10T13:45:42Z2021-02-10T13:45:42Z20152021-02-10Articleinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/article1727-9232http://hdl.handle.net/10725/12476https://doi.org/10.22495/cocv12i3p6Jizi, M. (2015). How banks’ internal governance mechanisms influence risk reporting. Corporate Ownership and Control, 12(3), 55-72.http://libraries.lau.edu.lb/research/laur/terms-of-use/articles.phphttps://www.researchgate.net/publication/281751964_How_banks'_internal_governance_mechanisms_influence_risk_reportingenCorporate Ownership and Controlinfo:eu-repo/semantics/openAccessoai:laur.lau.edu.lb:10725/124762021-03-19T10:47:42Z |
| spellingShingle | How banks’ internal governance mechanisms influence risk reporting Jizi, Mohammad |
| status_str | publishedVersion |
| title | How banks’ internal governance mechanisms influence risk reporting |
| title_full | How banks’ internal governance mechanisms influence risk reporting |
| title_fullStr | How banks’ internal governance mechanisms influence risk reporting |
| title_full_unstemmed | How banks’ internal governance mechanisms influence risk reporting |
| title_short | How banks’ internal governance mechanisms influence risk reporting |
| title_sort | How banks’ internal governance mechanisms influence risk reporting |
| url | http://hdl.handle.net/10725/12476 https://doi.org/10.22495/cocv12i3p6 http://libraries.lau.edu.lb/research/laur/terms-of-use/articles.php https://www.researchgate.net/publication/281751964_How_banks'_internal_governance_mechanisms_influence_risk_reporting |