Purpose: This paper aims to review the status of literature on financial risk reporting practices (FRRP) for the purpose of synthesizing mounting literature to suggest the relevant risk reporting measure across the globe. Design/methodology/approach: Using a systematic literature review method,...

Purpose: The purpose of this paper is to contribute to the existing literature on financial risk disclosure by examining a sample of non-financial Indian companies listed on the Bombay stock exchange (BSE) to explore the degree of information about financial risks contained in their annual...

Purpose This exploratory study aims to investigate the financing issues faced by Indian small and medium enterprise (SME) owners. It also classifies the financing constraints into four financing gaps, namely, demand, knowledge, supply and benevolence. Design/methodology/approach The study uses...