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dc.contributor.authorElshandidy, Tamer*
dc.contributor.authorShrives, P.J.*
dc.contributor.authorBamber, M.*
dc.contributor.authorAbraham, S.*
dc.date.accessioned2018-02-14T15:04:57Z
dc.date.available2018-02-14T15:04:57Z
dc.date.issued2018-06
dc.identifier.citationElshandidy 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.en_US
dc.identifier.urihttp://hdl.handle.net/10454/14940
dc.descriptionYesen_US
dc.description.abstractThis 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’ involvementen_US
dc.language.isoenen_US
dc.relation.isreferencedbyhttps://doi.org/10.1016/j.acclit.2017.12.001en_US
dc.rights© 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.en_US
dc.subjectRisk-reporting incentives and informativeness; Mandatory and voluntary risk reporting; Manual and automated content analysisen_US
dc.titleRisk reporting: A review of the literature and implications for future researchen_US
dc.status.refereedyesen_US
dc.date.Accepted2017-12-20
dc.date.application2018-01-31
dc.typeArticleen_US
dc.type.versionAccepted manuscripten_US
refterms.dateFOA2019-08-01T08:03:09Z


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