volume 29, issue 7, P621-648 2014
DOI: 10.1108/maj-11-2013-0964
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Marco Maffei, Massimo Aria, Clelia Fiondella, Rosanna Spanò, Claudia Zagaria

Abstract: Purpose – The purpose of this paper is to better understand how mandatory risk categories are disclosed and to provide a better understanding of the reasons why risk disclosure looks less useful than it ought to be. Design/methodology/approach – We analyze how Italian banks provide risk information, by focusing on its characteristics to find out any differences between the notes to the financial statements and the public …

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