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Voluntary risk reporting to enhance institutional and organizational legitimacy
Journal of Financial Regulation and Compliance
Purpose: This paper explores the factors that affected the voluntary risk-related disclosures in the individual annual reports for 2006 of Portuguese banks. We also explore the extent to which in those reports conformed to Basel II requirements in terms of the voluntary disclosure of operational risk and capital structure and adequacy matters. Design/methodology/approach: We conduct a content analysis of the annual reports of a sample of 111 banks. Voluntary operational risk and capitaldoi:10.1108/13581981111147892 fatcat:eg5q7667p5ctdjxrkz7rhliwte