Marco Maffei, Massimo Aria, Clelia Fiondella, Rosanna Spanò, Claudia Zagaria
– 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.
– 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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