Artículo

Empirical research on banks’ risk disclosure: Systematic literature review, bibliometric analysis and future research agenda

Resumen

The purpose of this paper is to outline the current state of empirical research on banks’ risk reporting. In addition to the development of the research field over time, regulatory trends and drivers for academic research on risk reporting will be derived. The review follows a triangulated approach: In addition to a qualitative content analysis based on the SLR, a quantitative bibliometric analysis using the scientific visualization techniques bibliometrix and VOSviewer will serve as a robustness check. The sole focus of this SLR on banks reflects the regulatory specificity of the financial services industry and serves to derive recommendations for action for regulators, supervisors, and auditors. The article follows the tenor of macro- and micro-prudential banking regulation, which has raised market discipline to a new level through the implementation of regulatory disclosure standards in the context of the Basel III amendment, with a deliberate clustering of the research area according to risk types. By identifying research gaps and conceptualizing a research agenda, this paper continues to serve the academia to broaden the research field of risk disclosure, especially for banks.
Jrade, Ahmad (12804778900); Jalaei, Farnaz (57212026747); Zhang, Jieying Jane (59228484300); Jalilzadeh Eirdmousa, Saeed (59228444800); Jalaei, Farzad (54894358100)
Potential Integration of Bridge Information Modeling and Life Cycle Assessment/Life Cycle Costing Tools for Infrastructure Projects within Construction 4.0: A Review
2023
10.3390/su152015049
https://www.scopus.com/inward/record.uri?eid=2-s2.0-85199226134&doi=10.3390%2fsu152015049&partnerID=40&md5=b503d960a132c3df787b4cb99ad749dc
Department of Civil Engineering, University of Ottawa, Ottawa, K1N 6N5, ON, Canada; National Research Council Canada, Government of Canada, Ottawa, K1A 0R6, ON, Canada
All Open Access; Gold Open Access
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