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It risk management disclosure in the integrated reports of the top 40 listed companies on the JSE limited
Marx, Ben; Preez, Covanni Hohls-du - In: Risk governance & control : financial markets & institutions 7 (2017) 3, pp. 27-34
Persistent link: https://www.econbiz.de/10012025647
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Reporting challenges and organisational mechanisms of change : a Latourian perspective on risk disclosure of a pioneer company in integrated reporting
Stacchezzini, Riccardo; Florio, Cristina; Sproviero, … - In: Journal of accounting & organizational change : JAOC 19 (2023) 2, pp. 226-249
Persistent link: https://www.econbiz.de/10014325388
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Corporate governance and risk disclosure : evidence from integrated reporting adopters
Raimo, Nicola; Nicolò, Giuseppe; Polcini, Paolo Tartaglia - In: Corporate governance : international journal of … 22 (2022) 7, pp. 1462-1490
Persistent link: https://www.econbiz.de/10013454897
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Pandemic risk disclosure in integrated reports : after COVID-19 is hindsight 2020?
Roberts, Roslyn; Jang, Daun; Mubako, Grace - In: Accounting and finance 63 (2023) 2, pp. 1739-1758
Persistent link: https://www.econbiz.de/10014302040
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The progression of disclosures in the basic materials industry of South Africa
Du Toit, Elda; Delport, Pieter Willem Jacobus - In: Corporate social responsibility and environmental management 31 (2024) 2, pp. 1433-1450
Persistent link: https://www.econbiz.de/10014507153
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Corporate governance and risk reporting in South Africa : a study of corporate risk disclosures in the pre- and post-2007/2008 global financial crisis periods
Ntim, Collins G.; Lindop, Sarah; Thomas, Dennis A. - In: International review of financial analysis 30 (2013), pp. 363-383
Persistent link: https://www.econbiz.de/10010461543
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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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The determinants of cybersecurity risk disclosure in firms' financial reporting : empirical evidence
Masoud, Najeb; Al-Utaibi, Ghassan - In: Research in economics : an international review of economics 76 (2022) 2, pp. 131-140
Persistent link: https://www.econbiz.de/10013367759
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Cloud-computing risk disclosure and IFCR material weakness : the moderating role of accounting reporting complexity
Smith, Antoinette L.; Zhang, Yibo; Kipp, Peter C. - In: The journal of information systems : JIS ; a semiannual … 33 (2019) 3, pp. 1-17
Persistent link: https://www.econbiz.de/10012153880