[Abu El Haija M. F., Al Hayek A. F. (2012), Operational Risk Disclosures in Jordanian Commercials Banks: It’s Enough, International Research Journal of Finance and Economics 8310.1108/OHI-01-2012-B0008]Search in Google Scholar
[Anghelache, C., Manole, A., Anghel, M. G., Soare, D. V. (2016). Statistical-econometric model used to analyze the operational and insolvency risks. Theoretical and Applied Economics, 3(608), 221-228;]Search in Google Scholar
[Avram, K.J. and Skully, M. (2007). Australian banks’ disclosure of operational risk, Monash Business Review, Vol. 3 No. 2, 1-9.]Search in Google Scholar
[Bakar, A.S.A., Ameer, R. (2011). Readability of corporate social responsibility communication in Malaysia. Corporate Social Responsibility and Environmental Management, 18, 50–60.10.1002/csr.240]Search in Google Scholar
[Barakat A., Chernobai A., Wahrenburg M. (2014). Information asymmetry around operational risk announcements, Journal of Banking and Finance 48, 152–17910.1016/j.jbankfin.2014.06.029]Search in Google Scholar
[Barakat A., Khaled H. (2013), Bank governance, regulation, supervision, and risk reporting: Evidence from operational risk disclosures in European banks, International Review of Financial Analysis 30,254–273;10.1016/j.irfa.2013.07.002]Search in Google Scholar
[Benaroch M., Chernobai A., Goldstein J. (2012), An internal control perspective on the market value consequences of IT operational risk events, International Journal of Accounting Information Systems 13, 357–38110.1016/j.accinf.2012.03.001]Search in Google Scholar
[Chernobai A, Jorion P, Yu F. (2011) The determinants of operational risk in U.S. financial institutions, Journal of Financial and Quantitative Analysis 46(6),1683–725.10.1017/S0022109011000500]Open DOISearch in Google Scholar
[Cho, C.H., Roberts, R.W., Patten, D.M. (2010). The language of US corporate environmental disclosure. Accounting, Organizations & Society 35, 431–443.10.1016/j.aos.2009.10.002]Search in Google Scholar
[Cummins JD, Lewis CM, Wei R. (2006) The market value impact of operational loss events for U.S. banks and insurers. Journal of Banking and Finance 30(10),2605–34.10.1016/j.jbankfin.2005.09.015]Search in Google Scholar
[Dale, E.D., Chall, J.S. (1948), A Formula for Predicting Readability, Educational Research Bulletin, 27, 11-19;]Search in Google Scholar
[Dănescu, T., Muntean, A. (2008). Addressing Operational Risk by Using a Risk Based Internal Audit Approach: Benefits offered to Romanian Banking System. Applied Economics, Business and Development. Retrieved from http://www.wseas.us/elibrary/conferences/2010/Tunisia/AEBD/AEBD-14.pdf ;]Search in Google Scholar
[Dima, A. M. (2009). Operational Risk Assessment Tools for Quality Management in Banking Services. Amfiteatru Economic11(26), 364 – 372.]Search in Google Scholar
[Ebnöther, S., P. Vanini, A. McNeil,P. Antolinez (2003), Operational Risk: A Practicioner’s View, Journal of Risk, 5.10.21314/JOR.2003.077]Open DOISearch in Google Scholar
[Galloppo G., Rogora A., (2011), What has worked in operational risk?, Global Journal of Business Research, 5(3)]Search in Google Scholar
[Gibbins M., Richardson A., Waterhouse J. (1990) The Management of Corporate Financial Disclosure: Opportunism, Ritualism, Policies, and Processes, Journal of Accounting Research, 28(1), 121-143.10.2307/2491219]Open DOISearch in Google Scholar
[Gillet R, Hübner G, Plunus S. (2010) Operational risk and reputation in the financial industry. Journal of Banking and Finance, 34(1), 224–35.10.1016/j.jbankfin.2009.07.020]Search in Google Scholar
[Helbok, G., & Wagner, C. (2006), Determinants of operational risk reporting in the banking industry. The Journal of Risk, 9(1), pp. 49–74.10.21314/JOR.2006.140]Open DOISearch in Google Scholar
[Hemrit W., Ben Arab M. (2011) The disclosure of operational risk in Tunisian insurance companies (2011), The Journal of Operational Risk, 6(2), 69–11110.21314/JOP.2011.089]Search in Google Scholar
[Herghiligiu, R. (2013). Operational Risk Disclosures in Romanian Commercial Banks. Journal of Public Administration, Finance and Law4, 171-178;]Search in Google Scholar
[Hossain, M. (2008) The Extent of Disclosure in Annual Reports of Banking Companies: The Case of India, European Journal of Scientific Research, 23(4), 659-680;]Search in Google Scholar
[Janakiraman, U. (2008), “Operational risk management in Indian Banks in the context of Basel II: a survey of the state of preparedness and challenges in developing the framework”, Asia Pacific Journal of Finance and Banking Research, 2(2), 26-44.]Search in Google Scholar
[Leippold, M., P. Vanini (2005), The quantification of operational risk, Journal of Risk, 8.10.21314/JOR.2005.123]Search in Google Scholar
[Linsley, P.M., Shrives, P.J., Crumpton, M. (2006) Risk disclosure: an exploratory study of UK and Canadian banks, Journal of Banking Regulation, 7 (3/4), 268-82;10.1057/palgrave.jbr.2350032]Search in Google Scholar
[Matiș, E. A. (2007). Operational Banking Risk Management – Research Performed at the Romanian Commercial Bank, Retrieved from https://core.ac.uk/download/pdf/6304098.pdf;]Search in Google Scholar
[Mehra, Y.S. (2011), “Operational risk management in Indian Banks: impact of ownership and size on range of practices for implementation of advanced measurement approach”.]Search in Google Scholar
[Melloni G., Caglio A., Perego P. (2017) Saying more with less? Disclosure conciseness, completeness and balance in Integrated Reports, Journal of Accounting and Public Policy, 36, 220–238.10.1016/j.jaccpubpol.2017.03.001]Open DOISearch in Google Scholar
[Mocanu, M., Stanciu, V. (2015). Controlling in the Banking Industry. The Case of Romania. In Tadeusz Dudycz (Ed), The Essence and Measurement of Organizational Efficiency (221-228). Springer;]Search in Google Scholar
[Oliver, C. (1991) Strategic responses to institutional processes, Academy of Management Review, 16(1), 145-179.10.5465/amr.1991.4279002]Open DOISearch in Google Scholar
[Oliveira, J., Rodrigues, L.L., Craig, R. (2011) Voluntary risk reporting to enhance institutional and organizational legitimacy, Evidence from Portuguese banks. Journal of Financial Regulation and Compliance 2011, 19(3), 271-288.10.1108/13581981111147892]Search in Google Scholar
[Plumlee, M., Brown, D., Hayes, R.M., Marshall, R.S. (2015) Voluntary environmental disclosure quality and firm value: further evidence. Journal of Accounting and Public Policy, 34, 336–361.10.1016/j.jaccpubpol.2015.04.004]Search in Google Scholar
[Power M. (2005), The invention of operational risk, Review of International Political Economy, 12:4, 577-59910.1080/09692290500240271]Open DOISearch in Google Scholar
[Sanchez-Ballesta, J.P., Bernal Llorens (2010), M. Monitoring, reputation and accountability in issuing banks in mid-nineteenth-century Spain. Explorations in Economic History, 47(4), 403-19.10.1016/j.eeh.2009.08.006]Open DOISearch in Google Scholar
[Stanciu, V. (2010). Managing Operational Risk in Banks. Analele Științifice ale Universității “Alexandru Ioan Cuza” din Iași – Științe Economice 57, 245-260;]Search in Google Scholar
[Socol, A., Iuga, I., Gavrilă-Paven, I. (2006). Procedures to manage of operational risk on the banking internal level - Romania’s Case, International Academic Conference „National and Regional Economy VI”, University of Herlany, Slovakia, 11-13 October 2006, 354-359;]Search in Google Scholar
[Sturm, P. (2013). Operational and reputational risk in the European banking industry: The market reaction to operational risk events. Journal of Economic Behavior & Organization 85, 191–206.10.1016/j.jebo.2012.04.005]Search in Google Scholar
[Sundmacher, M., and Ford, G. (2006). Operational risk disclosures in financial institutions. Working Paper. URL: http://ssrn.com/abstract=963244.]Search in Google Scholar
[Ţurlea, E., Mocanu, M., Radu, C. (2010). Corporate governance in the banking industry. Journal of Accounting and Management Information Systems3(9), 379-402;]Search in Google Scholar
[Ţurlea, E., Mocanu, M., (2016). The profile of the internal auditor in the Romanian banking sector. Audit Financiar11(143), 1235-1245;10.20869/AUDITF/2016/143/1235]Search in Google Scholar
[Wahlström, G. (2006). Worrying but accepting new measurements: the case of Swedish bankers and operational risk. Critical Perspectives on Accounting17, 493–522;10.1016/j.cpa.2004.08.006]Open DOISearch in Google Scholar
[Wang, M., Hussainey, K. (2013) Voluntary forward-looking statements driven by corporate governance and their value relevance. Journal of Accounting and Public Policy 2013, 32, 26–49.10.1016/j.jaccpubpol.2013.02.009]Open DOISearch in Google Scholar