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How Do Voluntary Disclosures on Climate Risk and Their Tone Affect CDS Premiums?
Imerman, Michael B.; Ye, Xiaoxia; Zhao, Ran - 2022
We examine the effect of voluntary climate risk disclosure on Credit Default Swap (CDS) premiums. We develop a structural credit risk model, in which climate-related disclosures serve as an information source reducing uncertainty about climate risks. The model predicts a negative relation...
Persistent link: https://www.econbiz.de/10013404223
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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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Research on corporate risk reporting : current trends and future avenues
Mazumder, Mohammed Mehadi Masud; Dewan Mahboob Hossain - In: Journal of Asian finance, economics and business : JAFEB 5 (2018) 1, pp. 29-41
Persistent link: https://www.econbiz.de/10011917818
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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
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Enhancing the quality of risk reporting : the roles of the risk decision maker and the accountable executive
Kerle, Kathryn - In: Journal of securities operations & custody 8 (2015/2016) 1, pp. 35-40
Persistent link: https://www.econbiz.de/10011488447
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Analyse von Risk Disclosure Scores: Risikoorientierte Unternehmenspublizität der DAX 100-Unternehmen
Fischer, Thomas M.; Vielmeyer, Uwe - In: KoR : internationale und kapitalmarktorientierte … 4 (2004) 11, pp. 459-474
Persistent link: https://www.econbiz.de/10002390293
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Risk Factor Disclosures and Accounting Conservatism
Wang, Victor X. - 2020
filings. By viewing such risk factor disclosures (RFDs) as an integral part of financial reporting and disclosure, I … hypothesize that RFDs likely affect firms' financial reporting choice in accounting conservatism in two ways, the substitutive … more conservative reporting. My results are consistent with the substitutive effect, as firms report less conservatively …
Persistent link: https://www.econbiz.de/10012850471
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Risk information in non-financial disclosure
Fijałkowska, Justyna; Hadro, Dominika - In: Risks : open access journal 10 (2022) 1, pp. 1-18
This paper aims to research the topics related to risk included in non-financial disclosure (NFD) of companies listed on the Warsaw Stock Exchange (WSE) and explore factors that influence the risk topics ratio in NFD. We applied a content analysis using topic modeling to discover latent risk...
Persistent link: https://www.econbiz.de/10012805397
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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