Fijałkowska, Justyna; Hadro, Dominika - In: Risks : open access journal 10 (2022) 1, pp. 1-18
of risk topics in NFD. Our results suggest that companies disclosing risk information extensively in their NFDs … information. This paper contributes to academics and regulators, filling the gap about risk disclosure in the NFD, identifying the … nature of corporate risk disclosures, and upgrading research about determinants of risk information in non …