Does Operational Risk Disclosure Quality Increase Operating Cash Flows?

Does Operational Risk Disclosure Quality Increase Operating Cash Flows?

This study aims to measure the degree of operational risk disclosure and examine its impact on operating cash flow of banks listed on the UAE Abu Dhabi Stock Exchange (ADX) and Dubai Financial Market (DFM) during the period 2003-2016. The authors conducted content analysis of the annual reports to m...

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Bibliographic Details
Main Authors: Haitham Nobanee, Nejla Ellili
Format: Article
Language:English
Published: Associação Nacional de Pós-Graduação e Pesquisa em Administração (ANPAD) 2017-12-01
Series:BAR: Brazilian Administration Review
Subjects:
operating cash flow
operational risk disclosures; annual reports; dynamic panel data analysis
operational risk disclosures
annual reports
dynamic panel data analysis
Online Access:http://www.anpad.org.br/periodicos/arq_pdf/a_1832.pdf

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