Risk disclosure practices: Does institutional imperative matter?

References

• Abraham, S., & Shrives, P. J. (2014). Improving the relevance of risk factor disclosure in corporate annual reports. The British Accounting Review, 46(1), 91–107.
   Web of Science ®Google Scholar
• Allchin, J. (2016). Bangladesh's other banking scam. The New York Times (11 April).
   Google Scholar
• Al-Hadi, A., Hasan, M. M., & Habib, A. (2016). Risk committee, firm life cycle, and market risk disclosures. Corporate Governance: An International Review, 24(2), 145–170.
   Web of Science ®Google Scholar
• Amin, A. S., Imam, M. O., & Malik, M. (2019). Regulations, governance, and resolution of non-performing loan: Evidence from an emerging economy. Emerging Markets Finance and Trade, 55(10), 2275–2297.
   Web of Science ®Google Scholar
• Andrieş, A. M., & Nistor, S. (2016). Systemic risk, corporate governance and regulation of banks across emerging countries. Economics Letters, 144, 59–63.
   Web of Science ®Google Scholar
• Baixauli-Soler, J. S., Belda-Ruiz, M., & Sanchez-Martin, G. (2015). Executive stock options, gender diversity in the top management team, and firm risk taking. Journal of Business Research, 68(2), 451–463.
   Web of Science ®Google Scholar
• Basel. (2001). Working paper on pillar 3-market discipline. Basel Committee on Banking Supervision.
   Google Scholar
• Belal, A. R., Cooper, S. M., & Roberts, R. W. (2013). Vulnerable and exploitable: The need for organizational accountability and transparency in emerging and less developed economies. Accounting Forum, 37(2), 81–91.
   Google Scholar
• Carlsson-Wall, M., Kraus, K., Meidell, A., & Tran, P. (2019). Managing risk in the public sector – The interaction between vernacular and formal risk management systems. Financial Accountability & Management, 35, 3–19.
   Web of Science ®Google Scholar
• Cheema, M., Munir, R., & Su, S. (2016). Political connections and organizational performance: Evidence from Pakistan. International Journal of Accounting & Information Management, 24, 321–338.
   Google Scholar
• Chen, C. J. P., & Jaggi, B. (2000). Association between independent non-executive directors, family control and financial disclosures in Hong Kong. Journal of Accounting and Public Policy, 19(4–5), 285–310.
   Google Scholar
• Creswell, W. J., & Clarke, P. L. V. (2011). Designing and conducting mixed methods research (2nd edn). Sage.
   Google Scholar
• Cullinan, C. (2004). Enron as a symptom of audit process breakdown. Can the Sarbanes-Oxley Act cure the disease? Critical Perspectives on Accounting, 15, 853–64.
   Google Scholar
• Dahir, A. M., Mahat, F. B., & Ali, N. A. B. (2018). Funding liquidity risk and bank risk-taking in BRICS countries: An application of system GMM approach. International Journal of Emerging Markets, 13(1), 231–248.
   Web of Science ®Google Scholar
• Darmadi, S., & Sodikin, A. (2013). Information disclosure by family-controlled firms. Asian Review of Accounting, 21, 223–240.
   Google Scholar
• Denzen, N. K., & Lincoln, Y. S. (1994). Handbook of qualitative research. Sage.
   Google Scholar
• DiMaggio, P. J., & Powell, W. W. (1983). Institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48(2), 147–160.
   Web of Science ®Google Scholar
• Dobler, M., Lajili, K., & Zéghal, D. (2011). Attributes of corporate risk disclosure: An international investigation in the manufacturing sector. Journal of International Accounting Research, 10(2), 1–22.
   Google Scholar
• Elshandidy, T., Fraser, I., & Hussainey, K. (2013). Aggregated, voluntary, and mandatory risk disclosure incentives: Evidence from UK FTSE all-share companies. International Review of Financial Analysis, 30, 320–333.
   Web of Science ®Google Scholar
• Elshandidy, T., Shrives, P., Bamber, M., & Abraham, S. (2018). Risk reporting: A review of the literature and implications for future research. Journal of Accounting Literature, 40, 54–82.
   Web of Science ®Google Scholar
• Ferramosca, S., D'Onza, G., & Allegrini, M. (2017). The internal auditing of corporate governance, risk management and ethics: comparing banks with other industries. International Journal of Business Governance and Ethics, 12(3), 218–240.
   Google Scholar
• Florio, C., & Leoni, G. (2017). Enterprise risk management and firm performance: the Italian case. The British Accounting Review, 49(1), 56–74.
   Web of Science ®Google Scholar
• Gillham, B. (2005). Research Interviewing. The Range of Techniques. Open University Press.
   Google Scholar
• Haque, S., & Farooquee, M. (2013). Impact of fundamental factors on stock price: a case-based approach on pharmaceutical companies listed with Dhaka stock exchange. International Journal of Business and Management Invention, 2(9), 34–41.
   Google Scholar
• Hassan, M. K. (2009). UAE corporations-specific characteristics and level of risk disclosure. Managerial Auditing Journal, 29(4), 384–427.
   Google Scholar
• Hassan, M. K. (2011). Risk regulations and disclosure in the United Arab Emirates: an institutional theory analysis. Corporate Ownership and Control Journal, 8(4), 514–526.
   Google Scholar
• Hossain, M., & Alam, M. (2016). Corporate social reporting (CSR) and stakeholder accountability in Bangladesh: Perceptions of less economically powerful stakeholders. International Journal of Accounting & Information Management, 24(4), 415–442.
   Web of Science ®Google Scholar
• Jackowicz, K., Kozłowski, Ł, & Mielcarz, P. (2014). Political connections and operational performance of non-financial firms: New evidence from Poland. Emerging Markets Review, 20, 100–135.
   Web of Science ®Google Scholar
• Khan, A., Muttakin, M. B., & Saddiqui, J. (2013). Corporate governance and corporate social responsibility disclosures: Evidence from an emerging economy. Journal of Business Ethics, 114(2), 207–223.
   Web of Science ®Google Scholar
• Lajili, K. (2009). Corporate risk disclosure and corporate governance. Journal of Risk and Financial Management, 2, 94–117.
   Google Scholar
• Laux, C., & Leuz, C. (2009). The crisis of fair-value accounting: Making sense of the recent debate. Accounting, Organizations and Society, 34(6–7), 826–834.
   Web of Science ®Google Scholar
• Lenckus, D. (2001). Enterprising risk manager. Business Insurance, 35(1), 1–2.
   Google Scholar
• Martin, G. P., Gomez-Mejia, L. R., & Wiseman, R. M. (2013). Executive stock options as mixed gambles: Revisiting the behavioral agency model. Academy of Management Journal, 56(2), 451–472.
   Web of Science ®Google Scholar
• Meidell, A., & Kaarbøe, K. (2017). How the enterprise risk management function influences decision-making in the organization–A field study of a large, global oil and gas company. The British Accounting Review, 49, 39–55.
   Web of Science ®Google Scholar
• Miihkinen, A. (2012). , What drives the quality of firm risk disclosure?: The impact of a national disclosure standard and reporting incentives under IFRS. The International Journal of Accounting, 47(4), 437–468.
   Google Scholar
• Mikes, A. (2009). Risk Management at Wellfleet Bank: Deciding about “Megadeals” (revised May 2011). Harvard Business School Case 109-071.
   Google Scholar
• Nahar, S., Azim, M. I., & Hossain, M. M. (2019). Risk disclosure and risk governance characteristics: evidence from a developing economy. International Journal of Accounting & Information Management, 28(4), 577–607.
   Web of Science ®Google Scholar
• Nahar, S., Azim, M. I., & Jubb, C. (2016). The determinants of risk disclosure by banking institutions: Evidence from Bangladesh. Asian Review of Accounting, 24(4), 426–444.
   Google Scholar
• Nahar, S., Jubb, C., & Azim, M. I. (2016). Risk governance and performance: a developing country perspective. Managerial Auditing Journal, 31(3), 250–268.
   Web of Science ®Google Scholar
• Oliveira, J., Rodrigues, L. L., & Craig, R. (2011). Risk-related disclosures by non-finance companies: Portuguese practices and disclosure characteristics. Managerial Auditing Journal, 26(9), 817–839.
   Google Scholar
• Prowse, S. (1998). Corporate Governance in East Asia: A framework for analysis. Paper presented at Managing Capital Flows: National and International Dimensions, Bangkok, Thailand.
   Google Scholar
• Rana, T., Hoque, Z., & Jacobs, K. (2019). Public sector reform implications for performance measurement and risk management practice: insights from Australia. Public Money & Management, 39(1), 37–45.
   Web of Science ®Google Scholar
• Scott, W. R. (2004). Institutional theory: Contributing to a theoretical research program. Oxford University Press.
   Google Scholar
• Singh, A., & Zammit, A. (2006). Corporate governance, crony capitalism and economic crises: should the US business model replace the Asian way of ‘doing business'? Corporate Governance: An International Review, 14(4), 220–227.
   Web of Science ®Google Scholar
• Sobhani, F. A., Amran, A., & Zainuddin, Y. (2012). Sustainability disclosure in annual reports and websites: a study of the banking industry in Bangladesh. Journal of Cleaner Production, 23(1), 75–85.
   Web of Science ®Google Scholar
• Srivastav, A., & Hagendorff, J. (2016). Corporate governance and bank risk-taking. Corporate Governance: An International Review, 24(3), 334–345.
   Web of Science ®Google Scholar
• Uddin, S., & Choudhury, J. (2008). Rationality, traditionalism and the state of corporate governance mechanisms: Illustration from the less-developed country. Accounting, Auditing & Accountability Journal, 7(21), 1026–1051.
   Google Scholar
• Vallascas, F., Mollah, S., & Keasey, K. (2017). Does the impact of board independence on large bank risks change after the global financial crisis? Journal of Corporate Finance, 44, 149–166.
   Web of Science ®Google Scholar
• Wardman, J. K., & Mythen, G. (2016). Risk communication: against the Gods or against all odds? Problems and prospects of accounting for Black Swans. Journal of Risk Research, 19(10), 1220–1230.
   Web of Science ®Google Scholar
• Woods, M. M. (2011). A commentary on ‘Contextualising the intermediate financial accounting courses in the global financial crisis’. Accounting Education: An International Journal, 20(5), 527–530.
   Google Scholar
• World Bank. (2003). Report on the Observance of Standards and Codes (ROSC) Bangladesh Accounting and Auditing. Available at https://www.academia.edu/2393484.
   Google Scholar
• Yin, R. K. (2014). Case study research: Design and methods (5th ed). Sage Publications.
   Google Scholar