Risk Disclosure Practices: Does Intuitional Imperative Matters?
Author(s)
Nahar, Shamsun
Griffith University Author(s)
Year published
2021
Metadata
Show full item recordAbstract
Government-owned banks in emerging economies commonly suffer from a lack of good governance, non-performing loans, undetected money laundering and other management malpractices. Managing and disclosing risks are significant issues for managers of government-owned banks. This article explores the managerial perception of risk disclosure by these government banks. Data were collected through in-depth interviews with 35 executives from government banks, government regulatory, and monitoring authorities. Institutional pressure, along with risk committees and board independence, are critical contributing factors for risk disclosure.Government-owned banks in emerging economies commonly suffer from a lack of good governance, non-performing loans, undetected money laundering and other management malpractices. Managing and disclosing risks are significant issues for managers of government-owned banks. This article explores the managerial perception of risk disclosure by these government banks. Data were collected through in-depth interviews with 35 executives from government banks, government regulatory, and monitoring authorities. Institutional pressure, along with risk committees and board independence, are critical contributing factors for risk disclosure.
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Journal Title
Public Money and Management
Note
This publication has been entered as an advanced online version in Griffith Research Online.
Subject
Accounting, auditing and accountability
Policy and administration