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Risk reporting: A review of the literature and implications for future research✩

Author

Listed:
  • Tamer Elshandidy
  • Philip J. Shrives
  • Matt Bamber
  • Santhosh Abraham

Abstract

Keywords: Risk-reporting incentives and informativeness Mandatory and voluntary risk reporting Manual and automated content analysis

Suggested Citation

  • Tamer Elshandidy & Philip J. Shrives & Matt Bamber & Santhosh Abraham, 2018. "Risk reporting: A review of the literature and implications for future research✩," Journal of Accounting Literature, Emerald Group Publishing Limited, vol. 40(1), pages 54-82, January.
    • Handle: RePEc:eme:jalpps:j.acclit.2017.12.001
    DOI: 10.1016/j.acclit.2017.12.001
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    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
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    Cited by:

    1. Maryam Firoozi & Sana Mohsni, 2023. "Cybersecurity disclosure in the banking industry: a comparative study," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(4), pages 451-477, December.
    2. Elshandidy, Tamer & Ahmed, Yousry, 2023. "Stock price informativeness of risk disclosure: Does time orientation matter?," The Quarterly Review of Economics and Finance, Elsevier, vol. 89(C), pages 149-162.
    3. Wang, Sumingyue & Wang, Xinlu & Xu, Liang, 2023. "Debt maturity structure and the quality of risk disclosures," Journal of Corporate Finance, Elsevier, vol. 83(C).
    4. Jia, Jing & Li, Zhongtian, 2022. "Risk management committees and readability of risk management disclosure," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(3).
    5. David Silitonga & Aloysius Harry Mukti, 2023. "The Influence Of Organizational Culture On Company Performance With Disclosure Of Risk Management As An Intervening Variable (Empirical Study of Property and Insurance Companies listed on the Indonesi," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(3), pages 101-108, March.
    6. Ritika Gupta & Jacqueline Symss, 2023. "Does Corporate Governance Impact Risk Disclosure? An Empirical Analysis in the Indian Context," Indian Journal of Corporate Governance, , vol. 16(1), pages 9-27, June.
    7. Düsterhöft, Maximilian & Schiemann, Frank & Walther, Thomas, 2023. "Let’s talk about risk! Stock market effects of risk disclosure for European energy utilities," Energy Economics, Elsevier, vol. 125(C).

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