Risk reporting: A review of the literature and implications for future research
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Publication date
2018-06Keyword
Risk-reporting incentives and informativenessMandatory and voluntary risk reporting
Manual and automated content analysis
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© 2018 Elsevier. Reproduced in accordance with the publisher's self-archiving policy. This manuscript version is made available under the CC-BY-NC-ND 4.0 license.Peer-Reviewed
YesOpen Access status
openAccessAccepted for publication
20/12/2017
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Show full item recordAbstract
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’ involvementVersion
Accepted manuscriptCitation
Elshandidy T, Shrives PJ, Bamber M et al (2018) Risk reporting: a review of literature and implications for future research. Journal of Accounting Literature. 40(1): 54-82.Link to Version of Record
https://doi.org/10.1016/j.acclit.2017.12.001Type
Articleae974a485f413a2113503eed53cd6c53
https://doi.org/10.1016/j.acclit.2017.12.001