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 …

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 …