Philip M. Linsley* and Philip J. Shrives Received: 1st February, 2005 *The University of Hull, Scarborough Management Centre, Filey Road, Scarborough, YO11 3AZ, UK; tel: +44 (0) 1723 357270, fax: +44 (0) 1723 357119; e-mail: firstname.lastname@example.org, Philip M. Linsley is a lecturer at the University of Hull specialising in ï¬nance and risk management. Philip J. Shrives is a principal lecturer at Northumbria University specialising in ï¬nancial reporting. with their implications for the proposed disclosure requirements. INTRODUCTION Banks disseminate signiï¬cant amounts of information which is then publicly available for use by shareholders and other stakeholders. There have, however, been calls for even greater disclosure to occur to ensure readers are fully able to assess the performance of a ï¬rm. One aspect of this disclosure debate centres on the issue of risk reporting. If shareholders and other interested parties are to be able to understand the risk proï¬le of the ï¬rm, they need to receive information about the risks a ï¬rm faces and how the directors are managing those risks. It is argued that, at present, limited risk disclosure occurs and therefore ï¬rms are not fully transparent in this respect. The outcome of improved risk transparency should ultimately be that
Journal of Financial Regulation and Compliance – Emerald Publishing
Published: Sep 1, 2005
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