Risk reporting: A review of the literature and implications for future research
dc.contributor.author | Elshandidy, Tamer | * |
dc.contributor.author | Shrives, P.J. | * |
dc.contributor.author | Bamber, M. | * |
dc.contributor.author | Abraham, S. | * |
dc.date.accessioned | 2018-02-14T15:04:57Z | |
dc.date.available | 2018-02-14T15:04:57Z | |
dc.date.issued | 2018-06 | |
dc.identifier.citation | 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. | en_US |
dc.identifier.uri | http://hdl.handle.net/10454/14940 | |
dc.description | Yes | en_US |
dc.description.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 | en_US |
dc.language.iso | en | en_US |
dc.relation.isreferencedby | https://doi.org/10.1016/j.acclit.2017.12.001 | en_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.subject | Risk-reporting incentives and informativeness; Mandatory and voluntary risk reporting; Manual and automated content analysis | en_US |
dc.title | Risk reporting: A review of the literature and implications for future research | en_US |
dc.status.refereed | yes | en_US |
dc.date.Accepted | 2017-12-20 | |
dc.date.application | 2018-01-31 | |
dc.type | Article | en_US |
dc.type.version | Accepted manuscript | en_US |
refterms.dateFOA | 2019-08-01T08:03:09Z |