IDEAS home Printed from https://ideas.repec.org/a/pal/ijodag/v19y2022i2d10.1057_s41310-022-00141-9.html
   My bibliography  Save this article

Mapping the intellectual structure of corporate risk reporting research: a bibliometric analysis

Author

Listed:
  • Chandni Khandelwal

    (Malaviya National Institute of Technology)

  • Satish Kumar

    (Malaviya National Institute of Technology)

  • Riya Sureka

    (Malaviya National Institute of Technology)

Abstract

This paper conducts a bibliometric analysis and a review of existing literature focusing on past 20 years (2000–2019) of research on corporate risk disclosures. The bibliometric data are gathered from two of the most widely referred repositories: Web of Science (WoS) and Scopus. The paper analysed various performance parameters such as research growth, most productive and highly cited authors, top source journal, affiliation analysis (institution-wise and country-wise), annual publication output, country affiliation analysis, document-based citation analysis, cited author-based co-citation Analysis and Top 30 highly influential papers from both databases WoS and Scopus. Apart from this, based on bibliometric analysis, authors’ country of origin, document-based citation analysis and cited authors-based co-citation analysis are visualized using VOSviewer software. This paper also listed thirty highly cited titles from both the databases.

Suggested Citation

  • Chandni Khandelwal & Satish Kumar & Riya Sureka, 2022. "Mapping the intellectual structure of corporate risk reporting research: a bibliometric analysis," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 19(2), pages 129-143, June.
    • Handle: RePEc:pal:ijodag:v:19:y:2022:i:2:d:10.1057_s41310-022-00141-9
    DOI: 10.1057/s41310-022-00141-9
    as

    Download full text from publisher

    File URL: http://link.springer.com/10.1057/s41310-022-00141-9
    File Function: Abstract
    Download Restriction: Access to the full text of the articles in this series is restricted.
    File URL: https://libkey.io/10.1057/s41310-022-00141-9?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Mostafa Kamal Hassan, 2009. "UAE corporations-specific characteristics and level of risk disclosure," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(7), pages 668-687, July.
    2. Ntim, Collins G. & Lindop, Sarah & Thomas, Dennis A., 2013. "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," International Review of Financial Analysis, Elsevier, vol. 30(C), pages 363-383.
    3. J.David Cabedo & José Miguel Tirado, 2004. "The disclosure of risk in financial statements," Accounting Forum, Taylor & Francis Journals, vol. 28(2), pages 181-200, June.
    4. Hany Elzahar & Khaled Hussainey, 2012. "Determinants of narrative risk disclosures in UK interim reports," Journal of Risk Finance, Emerald Group Publishing, vol. 13(2), pages 133-147, February.
    5. Philip M. Linsley & Philip J. Shrives, 2005. "Examining risk reporting in UK public companies," Journal of Risk Finance, Emerald Group Publishing, vol. 6(4), pages 292-305, August.
    6. Rosa Lombardi & Daniela Coluccia & Giuseppe Russo & Silvia Solimene, 2016. "Exploring Financial Risks from Corporate Disclosure: Evidence from Italian Listed Companies," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 7(1), pages 309-327, March.
    7. Ridhima Saggar & Balwinder Singh, 2017. "Corporate governance and risk reporting: Indian evidence," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 32(4/5), pages 378-405, April.
    8. Tamer Elshandidy & Lorenzo Neri & Yingxi Guo, 2018. "Determinants and impacts of risk disclosure quality: evidence from China," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 19(4), pages 518-536, November.
    9. Miihkinen, Antti, 2013. "The usefulness of firm risk disclosures under different firm riskiness, investor-interest, and market conditions: New evidence from Finland," Advances in accounting, Elsevier, vol. 29(2), pages 312-331.
    10. Alessandra Allini & Francesca Manes Rossi & Khaled Hussainey, 2016. "The board's role in risk disclosure: an exploratory study of Italian listed state-owned enterprises," Public Money & Management, Taylor & Francis Journals, vol. 36(2), pages 113-120, March.
    11. Abraham, Santhosh & Cox, Paul, 2007. "Analysing the determinants of narrative risk information in UK FTSE 100 annual reports," The British Accounting Review, Elsevier, vol. 39(3), pages 227-248.
    12. Philip M. Linsley & Michael J. Lawrence, 2007. "Risk reporting by the largest UK companies: readability and lack of obfuscation," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(4), pages 620-627, July.
    13. Beretta, Sergio & Bozzolan, Saverio, 2004. "Reply to: Discussions of "A framework for the analysis of firm risk communication"," The International Journal of Accounting, Elsevier, vol. 39(3), pages 303-305.
    14. Elshandidy, Tamer & Fraser, Ian & Hussainey, Khaled, 2013. "Aggregated, voluntary, and mandatory risk disclosure incentives: Evidence from UK FTSE all-share companies," International Review of Financial Analysis, Elsevier, vol. 30(C), pages 320-333.
    15. Linsley, Philip M. & Shrives, Philip J., 2006. "Risk reporting: A study of risk disclosures in the annual reports of UK companies," The British Accounting Review, Elsevier, vol. 38(4), pages 387-404.
    16. Kaouthar Lajili, 2009. "Corporate Risk Disclosure and Corporate Governance," JRFM, MDPI, vol. 2(1), pages 1-24, December.
    17. Mónica Hernández Madrigal & Beatriz Aibar Guzmán & Cristina Aibar Guzmán, 2015. "Determinants of corporate risk disclosure in large Spanish companies: a snapshot," Contaduría y Administración, Accounting and Management, vol. 60(4), pages 757-775, Octubre-D.
    18. Mahmoud Marzouk, 2016. "Risk reporting during a crisis: evidence from the Egyptian capital market," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 17(4), pages 378-396, November.
    19. Philip M. Linsley & Philip J. Shrives, 2005. "Transparency and the disclosure of risk information in the banking sector," Journal of Financial Regulation and Compliance, Emerald Group Publishing, vol. 13(3), pages 205-214, July.
    20. Michela Cordazzo & Marco Papa & Paola Rossi, 2017. "The interaction between mandatory and voluntary risk disclosure: a comparative study," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 32(7), pages 682-714, August.
    21. Beretta, Sergio & Bozzolan, Saverio, 2004. "A framework for the analysis of firm risk communication," The International Journal of Accounting, Elsevier, vol. 39(3), pages 265-288.
    22. Noriyuki Konishi & Md. Mohobbot Ali, 2007. "Risk reporting of Japanese companies and its association with corporate characteristics," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 4(3), pages 263-285.
    23. Grantley Taylor & Greg Tower & John Neilson, 2010. "Corporate communication of financial risk," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 50(2), pages 417-446, June.
    24. Jonas Oliveira & Lúcia Lima Rodrigues & Russell Craig, 2011. "Risk-related disclosures by non-finance companies: Portuguese practices and disclosure characteristics," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(9), pages 817-839, October.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Ibrahim, Awad Elsayed Awad & Hussainey, Khaled & Nawaz, Tasawar & Ntim, Collins & Elamer, Ahmed, 2022. "A systematic literature review on risk disclosure research: State-of-the-art and future research agenda," International Review of Financial Analysis, Elsevier, vol. 82(C).
    2. Ridhima Saggar & Balwinder Singh, 2019. "Drivers of Corporate Risk Disclosure in Indian Non-financial Companies: A Longitudinal Approach," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 44(3), pages 303-325, August.
    3. Khandelwal, Chandni & Kumar, Satish & Madhavan, Vinodh & Pandey, Nitesh, 2020. "Do board characteristics impact corporate risk disclosures? The Indian experience," Journal of Business Research, Elsevier, vol. 121(C), pages 103-111.
    4. Shivaani, M.V. & Agarwal, Nishant, 2020. "Does competitive position of a firm affect the quality of risk disclosure?," Pacific-Basin Finance Journal, Elsevier, vol. 61(C).
    5. Rihab Grassa & Nejia Moumen & Khaled Hussainey, 2021. "What drives risk disclosure in Islamic and conventional banks? An international comparison," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(4), pages 6338-6361, October.
    6. Francisco Bravo, 2018. "Does board diversity matter in the disclosure process? An analysis of the association between diversity and the disclosure of information on risks," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 15(2), pages 104-114, May.
    7. Moumen, Néjia & Ben Othman, Hakim & Hussainey, Khaled, 2016. "Board structure and the informativeness of risk disclosure: Evidence from MENA emerging markets," Advances in accounting, Elsevier, vol. 35(C), pages 82-97.
    8. Rogério Marques Serrasqueiro & Tânia Sofia Mineiro, 2018. "Corporate risk reporting: Analysis of risk disclosures in the interim reports of public Portuguese non-financial companies," Contaduría y Administración, Accounting and Management, vol. 63(2), pages 25-26, Junio.
    9. Ibrahim, Awad Elsayed Awad & Hussainey, Khaled, 2019. "Developing the narrative risk disclosure measurement," International Review of Financial Analysis, Elsevier, vol. 64(C), pages 126-144.
    10. Nadezda Gulko & Catriona Hyde & Nina Seppala, 2017. "Disclosure of corporate risks and governance before, during and after the global financial crisis: case study in the UK construction industry in 2006–2009," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 14(3), pages 207-223, August.
    11. Abdelrehim, Neveen & Linsley, Philip & Verma, Shraddha, 2017. "Understanding risk disclosures as a function of social organisation: A neo-Durkheimian institutional theory-based study of Burmah Oil Company 1971–1976," The British Accounting Review, Elsevier, vol. 49(1), pages 103-116.
    12. Abdallah, Abed Al-Nasser & Hassan, Mostafa Kamal & McClelland, Patrick L., 2015. "Islamic financial institutions, corporate governance, and corporate risk disclosure in Gulf Cooperation Council countries," Journal of Multinational Financial Management, Elsevier, vol. 31(C), pages 63-82.
    13. Vitolla, Filippo & Raimo, Nicola & Campobasso, Francesco & Giakoumelou, Anastasia, 2023. "Risk disclosure in sustainability reports: Empirical evidence from the energy sector," Utilities Policy, Elsevier, vol. 82(C).
    14. M. V. Shivaani, 2018. "Does Regulatory Flexibility Affect Risk Disclosures in Annual Report?," Global Journal of Flexible Systems Management, Springer;Global Institute of Flexible Systems Management, vol. 19(4), pages 321-336, December.
    15. Farahnaz Orojali Zadeh & Siti Zaleha Abdul Rasid & Rohaida Basiruddin & Nor Aiza Mohammmed Zamil & Amin Vakilbashi, 2016. "Risk Disclosure Practices among Malaysian Listed Firms," International Journal of Economics and Financial Issues, Econjournals, vol. 6(3), pages 1092-1096.
    16. Ahmed A. Elamer & Collins G. Ntim & Hussein A. Abdou & Alaa Mansour Zalata & Mohamed Elmagrhi, 2019. "The impact of multi-layer governance on bank risk disclosure in emerging markets: the case of Middle East and North Africa," Accounting Forum, Taylor & Francis Journals, vol. 43(2), pages 246-281, April.
    17. Salem Boumediene & Fatma Ezzahra Abdallah & Salma Ben Moussa & Emna Boumediene, 2022. "Internal Corporate Governance Mechanisms And Risk Disclosure: Evidence From Tunisia," Accounting & Taxation, The Institute for Business and Finance Research, vol. 14(1), pages 15-30.
    18. Rosa Lombardi & Daniela Coluccia & Giuseppe Russo & Silvia Solimene, 2016. "Exploring Financial Risks from Corporate Disclosure: Evidence from Italian Listed Companies," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 7(1), pages 309-327, March.
    19. Rossella Leopizzi & Antonio Iazzi & Andrea Venturelli & Salvatore Principale, 2020. "Nonfinancial risk disclosure: The “state of the art” of Italian companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(1), pages 358-368, January.
    20. Cabedo Semper, J. David & Tirado Beltrán, José Miguel, 2016. "Cantidad y calidad de información de riesgos divulgada por las empresas españolas: Un análisis en periodos diferentes del ciclo económico," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(2), pages 261-270.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pal:ijodag:v:19:y:2022:i:2:d:10.1057_s41310-022-00141-9. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.palgrave.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.