Empirical Research on Banks’ Risk Disclosure: Systematic Literature Review, Bibliometric Analysis and Future Research Agenda
Posted: 30 Dec 2022
Date Written: November 1, 2022
The scope of this paper is to outline the current state of empirical research on risk-reporting by banks. On the basis of Tranfield et al.’s (2003) systematic literature review (SLR) method, only contributions to risk-reporting by banks will be included. The review follows a triangulated approach: In addition to a qualitative content analysis within the SLR, a quantitative bibliometric analysis using data analytics in the form of science-mapping methods will be used as a robustness check. The sole focus of this SLR on banks satisfies the regulatory specificity of this industry and serves to derive recommendations for action by regulators, supervisors and accountants. By identifying research gaps and conceptualizing a research agenda, this paper continues to serve the academia to broaden the research field of risk disclosure, esp. for banks.
Keywords: risk disclosure, systemic literature review, banking regulation, IFRS7, Basel Pillar 3
JEL Classification: M1, M41, G21, G18
Suggested Citation: Suggested Citation