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  • Photo du rédacteurHélène Dufour

Discussion of 'The Quality of Mandatory Nonfinancial Risk Disclosures and the Moderating Effect'

Audit partners with wider experience, and female auditors, are associated with better risk disclosure."


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“I show that, during a normal economic period, rather than having a disciplining effect, disclosure leads to banks increasing risk taking, consistent with banks facing pressure to offset the costs of

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