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This paper is the first multi-country investigation of comprehensive corporate risk disclosure. Based on a detailed content analysis of 160 annual reports, we analyze the attributes and the quantity of risk disclosure and its association with the level of firm risk in the U.S., Canadian, U.K.,...
Persistent link: https://www.econbiz.de/10013118320
This study provides an overview of the model evolution and research trends in the field of financial and risk modelling by applying a bibliometric approach from 2008–2019 and an overall citation network analysis. We present a content analysis of contributing authors, countries, journals, main...
Persistent link: https://www.econbiz.de/10013237715
I study whether mandatory peer review affects CPA entrepreneurship—that is, CPAs' decisions to start, continue, or cease operating their own CPA firms. In an effort to promote service quality, CPA firms have to be reviewed by other CPA firms to meet licensing requirements. While this peer...
Persistent link: https://www.econbiz.de/10012846945
The paper shows the ways of disclosing financial risks by IFRS 7 and certain types of sensitivity analysis. The different possibilities of preparing a sensitivity analysis, such as value at risk are illustrated and their suitability for reporting are faced critically. Following, the manner of...
Persistent link: https://www.econbiz.de/10010299998
; Risikomanagement ; Monte-Carlo Simulation ; Kapitalmarkt ; Risk reporting ; Market Risk ;Sensitivity Analysis ; Value at Risk …
Persistent link: https://www.econbiz.de/10003935070
The paper shows the ways of disclosing financial risks by IFRS 7 and certain types of sensitivity analysis. The different possibilities of preparing a sensitivity analysis, such as value at risk are illustrated and their suitability for reporting are faced critically. Following, the manner of...
Persistent link: https://www.econbiz.de/10008479029
Risk reporting is an emerging reporting challenge in Europe. Current literature assumescorporate risk reporting to be informative for its users. The purpose of this paper is toinvestigate in how far risk disclosures can meet the information function alleged.Embedded in frameworks of economics of...
Persistent link: https://www.econbiz.de/10005869413
This paper adopts and reviews discretionary disclosure and cheap talk models to analyze risk reporting incentives and their relation to regulation. Given its inherent discretion, risk reporting depends on disclosure incentives. To assess these incentives the analytical models consider risk...
Persistent link: https://www.econbiz.de/10014213308
We study whether bank managers' use their discretion in estimating the allowance for loan losses (ALL) for efficiency or for opportunistic reasons. We do so by examining whether the use of this discretion relates to bank stability and bank risk taking, or whether it relates to earnings...
Persistent link: https://www.econbiz.de/10013009524
Financial reporting fraud and other forms of financial reporting misconduct are a significant threat to the existence and efficiency of capital markets. This study reviews the literature on financial reporting misconduct from the perspectives of law, accounting, and finance. Our goals are to...
Persistent link: https://www.econbiz.de/10012933126