{"version":"1.0","provider_name":"ARC","provider_url":"https:\/\/eaa-online.org\/arc","author_name":"BEGO\u00d1A GINER","author_url":"https:\/\/eaa-online.org\/arc\/blog\/members\/52\/","title":"The Value Relevance of Risk Disclosure: An Analysis of the Banking Sector - ARC","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"z1CCOS6MSy\"><a href=\"https:\/\/eaa-online.org\/arc\/blog\/2020\/02\/28\/value-relevance-risk-disclosure-analysis-banking-sector\/\">The Value Relevance of Risk Disclosure: An Analysis of the Banking Sector<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/eaa-online.org\/arc\/blog\/2020\/02\/28\/value-relevance-risk-disclosure-analysis-banking-sector\/embed\/#?secret=z1CCOS6MSy\" width=\"600\" height=\"338\" title=\"&#8220;The Value Relevance of Risk Disclosure: An Analysis of the Banking Sector&#8221; &#8212; ARC\" data-secret=\"z1CCOS6MSy\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/eaa-online.org\/arc\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","description":"By Bego&ntilde;a Giner, Alessandra Allini and Annamaria Zampella In this study, we test whether financial risk disclosures required by IFRS 7 and Pillar 3 are value relevant for investors in the European banking sector. The motivation of this research relies upon the concerns expressed by relevant institutions (i.e. the International Monetary Fund). They alerted on [&hellip;]","thumbnail_url":"https:\/\/eaa-online.org\/app\/uploads\/sites\/3\/2020\/02\/banking_industry_trends.jpg","thumbnail_width":640,"thumbnail_height":320}