Rightslink® by Copyright Clearance Center

Is risk disclosure in banks’ pillar 3 reporting informative? Analyzing tone consistency with annual reports

Author:

Anne d’Arcy,Minyue Dong,Michael Rockinger,Huajuan Yuan

Publication:

Journal of Accounting and Public Policy

Publisher:

Elsevier

Date:

March–April 2026

Please select your organization and/or account

Organization

Account

Please select your account from the above dropdown list. These accounts represent the offices, campuses, and other sites where your organization operates. Your account selection should match where you typically have an office or workspace. Even when you are traveling or temporarily working elsewhere, you should select the account that represents where you customarily work.

Cancel OK

Welcome to RightsLink

Elsevier has partnered with Copyright Clearance Center's RightsLink service to offer a variety of options for reusing this content.

I would like to...This drop down menu contains the options the publisher has agreed to permit for reuse of their copyrighted material. The publisher offers these types of use either directly through RightsLink or after approval by the publisher. Please reference the terms and conditions offered during the order process for a complete understanding of the use you select. Need more info?