Matches in SemOpenAlex for { <https://semopenalex.org/work/W2782700234> ?p ?o ?g. }
- W2782700234 endingPage "82" @default.
- W2782700234 startingPage "54" @default.
- W2782700234 abstract "This paper provides a wide-ranging and up-to-date (1997–2016) review of the archival empirical risk-reporting literature. The reviewed papers are classified into two principal themes: the incentives for and/or informativeness of risk reporting. Our review demonstrates areas of significant divergence in the literature specifically: mandatory versus voluntary risk reporting, manual versus automated content analysis, within-country versus cross-country variations in risk reporting, and risk reporting in financial versus non-financial firms. Our paper identifies a number of issues which require further research. In particular we draw attention to two: first, a lack of clarity and consistency around the conceptualization of risk; and second, the potential costs and benefits of standard-setters’ involvement." @default.
- W2782700234 created "2018-01-26" @default.
- W2782700234 creator A5005123793 @default.
- W2782700234 creator A5050290123 @default.
- W2782700234 creator A5062964168 @default.
- W2782700234 creator A5083133377 @default.
- W2782700234 date "2018-01-31" @default.
- W2782700234 modified "2023-10-15" @default.
- W2782700234 title "Risk reporting: A review of the literature and implications for future research<sup>✩</sup>" @default.
- W2782700234 cites W1639544007 @default.
- W2782700234 cites W1915111632 @default.
- W2782700234 cites W1916798869 @default.
- W2782700234 cites W1947332848 @default.
- W2782700234 cites W1971004801 @default.
- W2782700234 cites W1973313927 @default.
- W2782700234 cites W1974163302 @default.
- W2782700234 cites W1976947753 @default.
- W2782700234 cites W1978204109 @default.
- W2782700234 cites W1983626019 @default.
- W2782700234 cites W1984793164 @default.
- W2782700234 cites W1985200630 @default.
- W2782700234 cites W1988135754 @default.
- W2782700234 cites W1988633248 @default.
- W2782700234 cites W1990054102 @default.
- W2782700234 cites W1991898715 @default.
- W2782700234 cites W2003937960 @default.
- W2782700234 cites W2008445860 @default.
- W2782700234 cites W2018838362 @default.
- W2782700234 cites W2020819826 @default.
- W2782700234 cites W2025059117 @default.
- W2782700234 cites W2030765894 @default.
- W2782700234 cites W2031268107 @default.
- W2782700234 cites W2031608796 @default.
- W2782700234 cites W2034006258 @default.
- W2782700234 cites W2036383710 @default.
- W2782700234 cites W2036805455 @default.
- W2782700234 cites W2044276438 @default.
- W2782700234 cites W2048316159 @default.
- W2782700234 cites W2048712276 @default.
- W2782700234 cites W2054197528 @default.
- W2782700234 cites W2065208318 @default.
- W2782700234 cites W2070992114 @default.
- W2782700234 cites W2075266279 @default.
- W2782700234 cites W2078885075 @default.
- W2782700234 cites W2082601905 @default.
- W2782700234 cites W2088269580 @default.
- W2782700234 cites W2094898201 @default.
- W2782700234 cites W2095565067 @default.
- W2782700234 cites W2100031062 @default.
- W2782700234 cites W2122731051 @default.
- W2782700234 cites W2124737985 @default.
- W2782700234 cites W2129277132 @default.
- W2782700234 cites W2135569813 @default.
- W2782700234 cites W2138067662 @default.
- W2782700234 cites W2146016545 @default.
- W2782700234 cites W2154454955 @default.
- W2782700234 cites W2171582467 @default.
- W2782700234 cites W2324400225 @default.
- W2782700234 cites W2336317428 @default.
- W2782700234 cites W2501560132 @default.
- W2782700234 cites W2625464253 @default.
- W2782700234 cites W3121368557 @default.
- W2782700234 cites W3121912827 @default.
- W2782700234 cites W3121942558 @default.
- W2782700234 cites W3122171358 @default.
- W2782700234 cites W3122276798 @default.
- W2782700234 cites W3123023101 @default.
- W2782700234 cites W3123051842 @default.
- W2782700234 cites W3123157275 @default.
- W2782700234 cites W3123349974 @default.
- W2782700234 cites W3123480687 @default.
- W2782700234 cites W3123833412 @default.
- W2782700234 cites W3123901782 @default.
- W2782700234 cites W3124261782 @default.
- W2782700234 cites W3124423437 @default.
- W2782700234 cites W3124496063 @default.
- W2782700234 cites W3124589812 @default.
- W2782700234 cites W3124750317 @default.
- W2782700234 cites W3124810921 @default.
- W2782700234 cites W3125079599 @default.
- W2782700234 cites W3125342560 @default.
- W2782700234 cites W3125903987 @default.
- W2782700234 cites W4292678376 @default.
- W2782700234 cites W1948139170 @default.
- W2782700234 doi "https://doi.org/10.1016/j.acclit.2017.12.001" @default.
- W2782700234 hasPublicationYear "2018" @default.
- W2782700234 type Work @default.
- W2782700234 sameAs 2782700234 @default.
- W2782700234 citedByCount "92" @default.
- W2782700234 countsByYear W27827002342018 @default.
- W2782700234 countsByYear W27827002342019 @default.
- W2782700234 countsByYear W27827002342020 @default.
- W2782700234 countsByYear W27827002342021 @default.
- W2782700234 countsByYear W27827002342022 @default.
- W2782700234 countsByYear W27827002342023 @default.
- W2782700234 crossrefType "journal-article" @default.
- W2782700234 hasAuthorship W2782700234A5005123793 @default.
- W2782700234 hasAuthorship W2782700234A5050290123 @default.