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Article
Comparative Analysis of Risk Management and Risk Disclosure in the Banking Sector. Italian vs. World Practices
The International Journal of Management and Business (2012)
  • Sabrina Pucci
  • Marco Tutino
  • Emanuele Marulli
Abstract

The paper is based on the assumption of an important relationship between risk management principles and procedures, corporate governance and accounting. The paper has as aim to evaluate what are, at this stage, the theoretical approaches and the practical solutions adopted by the companies to manage the risks and to disclosure to stakeholders qualitative and quantitative elements referring to this aspect and necessary to evaluate the company profile. We analyzed the 2010 Consolidated Annual Reports of a sample of 25 Italian and worldwide listed banks on two main topics: (i) the quality of disclosure on internal organization process risk in terms of correspondence to the international best practice framework as stated in CoSo reports, (ii) the instruments adopted in the risk management process to assess corporate exposure to market risk, focusing on interest rate risk, price risk and currency risk

Publication Date
2012
Citation Information
Sabrina Pucci, Marco Tutino and Emanuele Marulli. "Comparative Analysis of Risk Management and Risk Disclosure in the Banking Sector. Italian vs. World Practices" The International Journal of Management and Business (2012)
Available at: http://works.bepress.com/marco_tutino/3/