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.
Mies, Michael (57226162424)
Empirical research on banks’ risk disclosure: Systematic literature review, bibliometric analysis and future research agenda
2024
10.1016/j.irfa.2024.103357
https://www.scopus.com/inward/record.uri?eid=2-s2.0-85193811543&doi=10.1016%2fj.irfa.2024.103357&partnerID=40&md5=517494af6af24be805c9c3d973d5a0c1
University of Siegen, Chair of Management, Accounting and Corporate Governance, Unteres Schloss 3, Siegen, 57072, Germany
All Open Access; Hybrid Gold Open Access
Scopus
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