practice of basing accounting on fair values must be adapted such that accounting is based on the risk exposures inherent in … management information that is attached to transactions upon their registration in accounting systems. The incremental risk … enterprise.We further demonstrate how risk accounting aligned with management accounting can produce a system of integrated risk …

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 … hypothesize that RFDs likely affect firms' financial reporting choice in accounting conservatism in two ways, the substitutive …

Risk and uncertainty are inherent in the environment and functions of accounting. Accounting reports, systems, norms … descriptions of coping with risk and uncertainty yield different implications for accounting. Chambers was an articulate, forceful … risk and decision making. This largely unrecognized link between the conflicting accounting theories and their respective …