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dc.contributor.authorNahar, Shamsun
dc.contributor.authorJahan, MA
dc.date.accessioned2021-07-02T07:05:20Z
dc.date.available2021-07-02T07:05:20Z
dc.date.issued2021
dc.identifier.issn1744-9480en_US
dc.identifier.doi10.1080/17449480.2021.1942095en_US
dc.identifier.urihttp://hdl.handle.net/10072/405638
dc.description.abstractThis study examines whether risk disclosure and risk committee are associated with major banks’ performance worldwide. We also test whether the composition of a risk committee moderates (i.e. strengthens or weakens) this relationship. Using 1760 bank-year observations of 160 banks across 45 countries for the years 2006–2016, we find that risk disclosure and risk committees are associated with a bank’s overall performance. In addition, the findings suggest that the composition of a risk committee moderates the relationship between risk disclosure and bank performance. The results support the contention that risk disclosure and risk committee can be used as a channel to optimise the performance of a bank. Conclusions reflect on how the agency, signalling, and resource-based theories inform this phenomenon. This paper advances our understanding of the role of risk committee characteristics on the relationship between risk disclosures and bank performance from both theoretical and empirical perspectives, suggesting risk committee is not a panacea for risk monitoring. However, the existence of a strong risk committee is vital for effective risk governance. Findings from this research may have valuable practical and policy implications, particularly in the banking sector.en_US
dc.publisherTaylor & Francis (Routledge)en_US
dc.relation.ispartofjournalAccounting in Europeen_US
dc.subject.fieldofresearchAccounting, Auditing and Accountabilityen_US
dc.subject.fieldofresearchBusiness and Managementen_US
dc.subject.fieldofresearchcode1501en_US
dc.subject.fieldofresearchcode1503en_US
dc.titleDo Risk Disclosures Matter for Bank Performance? A Moderating Effect of Risk Committeeen_US
dc.typeJournal articleen_US
dcterms.bibliographicCitationNahar, S; Jahan, MA, Do Risk Disclosures Matter for Bank Performance? A Moderating Effect of Risk Committee, Accounting in Europe, 2021en_US
dc.date.updated2021-07-02T06:18:22Z
gro.description.notepublicThis publication has been entered as an advanced online version in Griffith Research Online.en_US
gro.hasfulltextNo Full Text
gro.griffith.authorNahar, Shamsun


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