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

Citations

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Cited by:

  1. Ahmed Hassanein & Khaldoon Albitar, 2025. "An inverted U-shaped relationship between reporting risk information and corporate value: evidence from the UK," Review of Managerial Science, Springer, vol. 19(9), pages 2833-2866, September.
  2. McGee, Paraic & Sheenan, Lisa & Egan, Tom & O'Donohoe, Sheila, 2025. "Risk factor disclosure in green bond prospectuses and investor compensation," International Review of Financial Analysis, Elsevier, vol. 105(C).
  3. Claudia Arena & Saverio Bozzolan & Claudia Imperatore, 2024. "Enhancing environmental reporting: A study on the role of narrative disclosure, firm‐ and country‐level incentives," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 3414-3428, July.
  4. Lu Zhang & Hanlu Fan & Junru Zhang & Yuan George Shan & Qingliang Tang, 2025. "Climate Risk and Stock Price Crash: The Role of Text‐Based Carbon Disclosure," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(3), pages 3107-3141, September.
  5. Wang, Yonghai & Wang, Gaomiao, 2025. "Risk management disclosure and risk premia of commercial banks in China: evidence from global systemic importance assessment indicators," Global Finance Journal, Elsevier, vol. 67(C).
  6. Hendri Setyawan & Nor Balkish Zakaria & Yvonne Joseph Ason, 2024. "Conceptualizing the Risk Disclosure Relationship to Ownership Structure and Board Characteristics with Competitive Position and Audit Quality as Interaction Effects," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(12), pages 445-454, December.
  7. Hosseinniakani, Mahmoud & Overland, Conny & Samani, Niuosha, 2024. "Do key audit matters matter? Correspondence between auditor and management disclosures and the role of audit committees," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 55(C).
  8. Adams, Michael, 2025. "Should insurance be disclosed in corporate financial statements? An analysis of the views of stakeholders," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 58(C).
  9. 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.
  10. Charl De Villiers & Salvatore Principale & Rubina Michela Galeotti & Daniela Cicchini, 2025. "Accounting for Renewable Energy: Investigating Emerging Topics and Research Pathways," Business Strategy and the Environment, Wiley Blackwell, vol. 34(4), pages 4597-4621, May.
  11. Jean Damascene Mvunabandi & Bomi Nomala & Ferina Marimuthu, 2024. "The Effect of Tax Avoidance and Tax Evasion on the Performance of South African Economy," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, vol. 14(1), pages 52-63, January.
  12. 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.
  13. Mies, Michael, 2024. "Bank opacity, systemic risk and financial stability," Journal of Financial Stability, Elsevier, vol. 70(C).
  14. Elsayed, Mohamed & Elshandidy, Tamer & Ahmed, Yousry, 2023. "Is expanded auditor reporting meaningful? UK evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 53(C).
  15. Jia, Jing & Li, Zhongtian, 2022. "Risk management committees and readability of risk management disclosure," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(3).
  16. Wang, Sumingyue & Wang, Xinlu & Xu, Liang, 2023. "Debt maturity structure and the quality of risk disclosures," Journal of Corporate Finance, Elsevier, vol. 83(C).
  17. Elshandidy, Tamer & Kamel, Hany, 2024. "Tone of narrative disclosures and earnings management: UK evidence," Advances in accounting, Elsevier, vol. 64(C).
  18. G-Song Yoo & Hun-Tong Tan, 2026. "How Causal Focus and Specificity in Risk Factor Disclosures Jointly Affect Investor Judgments," Management Science, INFORMS, vol. 72(4), pages 3508-3527, April.
  19. Mohamed Samy El-Deeb & Mohamed Fathy Allam, 2024. "The moderating effect of dividend policy on the relationship between the corporate risk disclosure and firm value: evidence from Egypt," Future Business Journal, Springer, vol. 10(1), pages 1-15, December.
  20. repec:bcp:journl:v:7:y:2023:i:3:p:101-108 is not listed on IDEAS
  21. 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.
  22. 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).
  23. Mohammad Hossein Safarzadeh & Mojdeh Derakhshan, 2026. "Risk Disclosure Quality Assessment Using Hidden Markov Chain Analysis of Firms' Risk State," Computational Economics, Springer;Society for Computational Economics, vol. 67(4), pages 2849-2892, April.
  24. Bailey, Cristina & Filzen, Joshua J., 2025. "Reprint of: Audit committee member busyness and risk factor disclosure," The British Accounting Review, Elsevier, vol. 57(1).
  25. Triyanto, Dedik Nur & Ali, Syaiful, 2026. "The role of big data analytics in financial fraud detection: A systematic literature review," International Review of Economics & Finance, Elsevier, vol. 109(C).
  26. Chiara Crovini & Francesco Giunta & Christian Nielsen & Lorenzo Simoni, 2026. "Market Valuation of Risk Reporting: The Role of Business Model Disclosure," Abacus, Accounting Foundation, University of Sydney, vol. 62(1), pages 1-49, March.
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