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Risk information practices in annual reports : an Indo-German collaborative comparison

Berger, Thomas; Trivedi, Pankaj; Parmar, Sunil - In: Mudra : journal of finance and accounting 5 (2018) 1, pp. 1-17

Persistent link: https://www.econbiz.de/10011981104

Marktpreisrisiko-Reporting bei Nichtfinanzinstituten nach IFRS 7: empirische Befunde zum Einsatz von Value at Risk und Sensitivitätsanalysen bei kapitalmarktorientierten Unternehme...

Fürst, Benedikt; Henselmann, Klaus; Klein, Martin - 2009

The paper shows the ways of disclosing financial risks by IFRS 7 and certain types of sensitivity analysis. The different possibilities of preparing a sensitivity analysis, such as value at risk are illustrated and their suitability for reporting are faced critically. Following, the manner of...

Persistent link: https://www.econbiz.de/10010299998

Competition, corporate governance, ownership structure and risk reporting

Mokhtar, Ekramy Said; Mellett, Howard - In: Managerial auditing journal 28 (2013) 9, pp. 838-865

Persistent link: https://www.econbiz.de/10010203317

Improving the relevance of risk factor disclosure in corporate annual reports

Abraham, Santhosh; Shrives, Philip J. - In: The British accounting review : the journal of the … 46 (2014) 1, pp. 91-107

Persistent link: https://www.econbiz.de/10010347754

Dynamic accountability and the role of risk reporting during a global pandemic

Crovini, Chiara; Schaper, Stefan; Simoni, Lorenzo - In: Accounting, auditing & accountability journal 35 (2022) 1, pp. 169-185

Persistent link: https://www.econbiz.de/10012798361

How to measure bank credit risk disclosure? : testing a new methodological approach based on the content analysis framework

Scannella, Enzo; Polizzi, Salvatore - In: Journal of banking regulation 22 (2021) 1, pp. 73-95

Persistent link: https://www.econbiz.de/10012487305

Market risk disclosure in banking : an empirical analysis on four global systemically important European banks

Scannella, Enzo; Polizzi, Salvatore - In: Journal of banking regulation 19 (2018) 2, pp. 87-100

Persistent link: https://www.econbiz.de/10012010255

Individuals' perception and processing of risk information : exploratory evidence from Germany

Kureck, Kathrin; Homölle, Susanne - In: Schmalenbach business review : sbr 70 (2018) 3, pp. 255-284

Persistent link: https://www.econbiz.de/10011888449

Identification of risk factors in the hospitality industry : evidence from risk factor disclosure

Penela, Daniela; Serrasqueiro, Rogério M. - In: Tourism management perspectives : TMP 32 (2019), pp. 1-10

Persistent link: https://www.econbiz.de/10012129022

The risks of mergers and acquisitions : analyzing the incentives for risk reporting in Item 1A of 10-K filings

Ott, Christian - In: Journal of business research : JBR 106 (2020), pp. 158-181

Persistent link: https://www.econbiz.de/10012158347