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It also explores the extent to which those reports conformed to Basel II requirements in terms of the voluntary disclosure of operational risk and capital structure and adequacy matters.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Design\/methodology\/approach<\/jats:title><jats:p>The authors conduct a content analysis of the annual reports of a sample of 111 banks. Voluntary operational risk and capital structure and adequacy disclosures were assessed using a list of disclosure categories that were developed from the Third Pillar disclosure requirements of the Basel II Accord.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Findings<\/jats:title><jats:p>Stakeholder monitoring and corporation reputation are crucial factors that explain the risk reporting practices observed. Voluntary risk reporting appears to enhance legitimacy for two major reasons: first, by fulfilling institutional pressures to assure the effectiveness of market discipline; and second, by managing stakeholder perception of a corporation's reputation.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Originality\/value<\/jats:title><jats:p>The voluntary RRD observed are shown to be explained by legitimacy theory and resources\u2010based perspectives. This theoretical framework has not been tested hitherto in explaining the motives for banks to make voluntary RRD.<\/jats:p><\/jats:sec>","DOI":"10.1108\/13581981111147892","type":"journal-article","created":{"date-parts":[[2011,7,25]],"date-time":"2011-07-25T09:58:00Z","timestamp":1311587880000},"page":"271-289","source":"Crossref","is-referenced-by-count":95,"title":["Voluntary risk reporting to enhance institutional and organizational legitimacy"],"prefix":"10.1108","volume":"19","author":[{"given":"Jonas","family":"Oliveira","sequence":"first","affiliation":[]},{"given":"L\u00facia","family":"Lima Rodrigues","sequence":"additional","affiliation":[]},{"given":"Russell","family":"Craig","sequence":"additional","affiliation":[]}],"member":"140","reference":[{"key":"key2022030920374471600_b1","doi-asserted-by":"crossref","unstructured":"Abraham, S. and Cox, P. 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