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Risk Factor Disclosures and Accounting Conservatism
Wang, Victor X. - 2020
hypothesize that RFDs likely affect firms' financial reporting choice in accounting conservatism in two ways, the substitutive …This study examines the relation between narrative risk disclosures and accounting conservatism by utilizing the SEC … filings. By viewing such risk factor disclosures (RFDs) as an integral part of financial reporting and disclosure, I …
Persistent link: https://www.econbiz.de/10012850471
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Business risk disclosure and firm risk : evidence from Japan
Kim, Hyonok; Yasuda, Yukihiro - In: Research in international business and finance 45 (2018), pp. 413-426
Persistent link: https://www.econbiz.de/10011983296
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Developing the narrative risk disclosure measurement
Ibrahim, Awad Elsayed Awad; Hussainey, Khaled - In: International review of financial analysis 64 (2019), pp. 126-144
Persistent link: https://www.econbiz.de/10012208370
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The interaction between mandatory and voluntary risk disclosure : a comparative study
Cordazzo, Michela; Papa, Marco; Rossi, Paola - In: Managerial auditing journal 32 (2017) 7, pp. 682-714
Persistent link: https://www.econbiz.de/10011799023
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Using the creation of an XBRL risk taxonomy as a driver to improve post-coronavirus 10-K risk disclosures
Alles, Michael - In: Journal of emerging technologies in Accounting 18 (2021) 1, pp. 175-183
Persistent link: https://www.econbiz.de/10014308758
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Corporate reporting on risks : evidence from Spanish companies
Rodríguez Domínguez, Luis; Noguera Gámez, Ligia Carolina - In: Revista de contabilidad : RC-SAR 17 (2014) 2, pp. 116-129
Persistent link: https://www.econbiz.de/10010527270
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Risikoberichterstattung : eine ökonomische Analyse
Dobler, Michael - 2004
Persistent link: https://www.econbiz.de/10002161016
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Risk Reporting : Anspruch, Wirklichkeit und Systematik einer umfassenden Risikoberichterstattung deutscher Unternehmen
Bungartz, Oliver - 2003
Persistent link: https://www.econbiz.de/10001764097
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Risikopublizität von Kreditinstituten : integrative Umsetzung der Transparenzanforderungen
Weber, Dieter - 2009 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003806673
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The association between : market risk disclosure reporting and firm risk ; the impact of SEC FRR No. 48
Lin, Chen-miao; Owens, Wanda Lee; Owers, James E. - In: The journal of applied business research 26 (2010) 4, pp. 35-46
Persistent link: https://www.econbiz.de/10003997574