Search results for " Disclosure"

How Banks Disclose Market Risk Information: an Empirical Analysis on a Sample of Italian Banks.

The topic of this paper is market risk reporting in banking, and its purpose is to provide a methodology to evaluate the qualitative and quantitative profiles of market risk disclosure. This methodology, based on a hybrid scoring approach, aims to assess the market risk disclosure in banking. In this paper, I use content analysis to conduct an empirical research on a sample of Italian banks. The paper provides evidences that banks differ in their market risk reporting, even though they are subject to similar regulatory requirements and accounting standards. The paper also shows that there is room to improve various aspects of market risk disclosure.

Content analysis of Spanish judgements addressing the sexual transmission of HIV: 1996-2016.

2018

This study performed a content analysis of the language of the Spanish judgements addressing the sexual transmission of HIV in order to determine its possible interrelationship with HIV-related stigma. All judgements and writs dictated by Spanish penal and civil jurisdictions between 1981 and December 2016 were obtained through a systematic search of the Spanish legal databases. The inclusion criterion was that the possible transmission of HIV was judged as an individual infraction, regardless of whether other infractions were involved. Twenty judgements were selected and analysed through direct content analysis assisted by the software MAXQDA 12. The majority of the cases (85%) were brough…

Cancer Patients and Medical Practice. Some Historical and Cultural Considerations

1997

Own Risk and Solvency Assessment

2015

The own risk and solvency assessment under art. 45 of the Solvency II Directive forms the subject of this chapter. Initial attention is given to clarifying the role of ORSA in the insurance supervisory regime and the principles applicable to it. Then follows a discussion of the relationship of ORSA to the risk management function as well to the other key functions under the insurance supervisory regime. In conclusion, the chapter addresses, inter alia, the documentation, the public disclosure, and the supervisory powers involved in an ORSA procedure.

Varietes of capitalism, corporata governance mechanisms, and stakeholder engagement: An overview of coordinated and liberal market economies

2019

This is the pre-peer reviewed version of the following article: Varieties of capitalism, corporate governance mechanisms, and stakeholder engagement: An overview of coordinated and liberal market economies, which has been published in final form at https://doi.org/10.1002/csr.1840. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions. This paper examines those aspects of national institutions that affect corporate governance mechanisms at international level. The study uses the “varieties of capitalism” approach, which is concerned with the way companies interact strategically to solve the coordination problems …

Does stakeholder engagement encourage environmental reporting? The mediating role of firm performance

2020

Stakeholder engagement policies have become a relevant strategy in firms because they may signal to stakeholders the commitment of the firm to the stakeholder’s needs and demands. In this research, we aim to examine whether firms with stakeholder engagement policies tend to disclose more environmental information. Additionally, we analyse the moderating role played by firm performance on the association between stakeholder engagement and environmental disclosure. As far as we know, previous research has not addressed these two questions. Our evidence shows that firms with stakeholder engagement policies are more likely to report environmental information, while firm performance negatively m…

Corporate social and environmental disclosure as a sustainable development tool provided by board sub-committees: Do women directors play a relevant …

2021

This is the pre-peer reviewed version of the following article: Corporate social and environmental disclosure as a sustainable development tool provided by board sub-committees: Do women directors play a relevant moderating role?, which has been published in final form at https://doi.org/10.1002/bse.2815. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions The aim of this research is to examine the impact of three audit committee characteristics on corporate social and environmental responsibility (CSR) disclosure: the existence of an audit committee, audit committee independence, and audit committee financial …

L'influence des facteurs institutionnels sur la politique d'information financière des entreprises. Une analyse à la lumière du cas français

2009

International audience; L'influence des facteurs institutionnels sur la politique d'information financière des entreprises. Une analyse à la lumière du cas français.

Il ruolo del white paper sulle offerte al pubblico di cripto-attività alla luce della proposta MiCA

2022

La proposta MiCA, nel regolare il white paper sulle offerte di crypto-assets, sembra tenere in considerazione i benefici e i limiti dei sistemi di voluntary e di mandatory disclosure, non optando integralmente né per il primo, né per il secondo. In quest’ottica, se può condividersi l’approccio regolamentare diretto a graduare, a seconda della tipologia di token offerto, sia il contenuto che l’assoggettamento del documento a mera notifica o ad approvazione ex ante da parte dell’Autorità competente, dubbi sorgono in ordine all’indistinta allocazione dell’onere della prova in capo all’oblato, nei casi di violazione della disciplina del relativo white paper.

Market Determinants of Voluntary Disclosure of Macroeconomic Effects on Corporate Performance

2012

The macroeconomic environment is an important determinant of firm performance. Nevertheless, many firms are simplistic in the approach they use to identify, analyze and create strategies for managing the vital relationship between intrinsic competitiveness and macroeconomic fluctuations. Few firms disclose this information to outside stakeholders, which means they are prevented from understanding the intrinsic performance. We analyze the effects of the implementation/development of IFRS/IAS 1 on voluntary macroeconomic information disclosure with a focus on information content and market determinants. We base our analysis on a sample of the 100 largest public European firms in the period 20…