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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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Die Berichterstattung über Risiken der künftigen Entwicklung im Lagebericht nach dem KonTraG
Schulze, Dennis - 2001
Persistent link: https://www.econbiz.de/10001568884
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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 topics in NFD. Next, with Ward's clustering, we identified four groups of …
Persistent link: https://www.econbiz.de/10012805397
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Discussion of "the quality of mandatory nonfinancial risk disclosures and the moderating effect of audit firm and partner characteristics"
Hay, David - In: The international journal of accounting : TIJA 56 (2021) 2, pp. 2180004-1-8
Persistent link: https://www.econbiz.de/10012656559
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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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Information transparency and idiosyncratic risk
Lee, Jen-Sin; Lai, Kuan-Ling; Huang, Yu-Ko - In: Applied economics letters 22 (2015) 10/12, pp. 934-937
Persistent link: https://www.econbiz.de/10011286006
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Restatement disclosures and management earnings forecasts 3/ Michael Ettredge, Ying Huang, and Weining Zhang
Ettredge, Michael; Huang, Ying; Zhang, Weining - In: Accounting horizons : a quarterly publication of the … 27 (2013) 2, pp. 347-369
Persistent link: https://www.econbiz.de/10009766862
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The usefulness of firm risk disclosures under different firm riskiness, investor-interest, and market conditions : new evidence from Finland
Miihkinen, Antti - In: Advances in accounting : a research annual 29 (2013) 2, pp. 312-331
Persistent link: https://www.econbiz.de/10010229267