This study presents a systematic review of the existing literature on corporate risk disclosure
(RD). The study reviews 104 studies published in 51 high-ranked journals over the period …

The swift development of integrated reporting as a genre within corporate reporting and the
rapid spread of organizations adopting the International Integrated Reporting Council's …

Focusing on the global financial crisis period, this paper examines risk disclosure patterns
and outcomes in a cross‐country setting. We build on prior risk disclosure literature and …

This study examines whether greater discourse on environment-specific political risk (EPR)
in earnings conference calls (ECCs) has a favourable effect on firms' information …

This study explores the influence of risk disclosure levels and types on the readability of
annual reports of non-financial firms in the UK during the COVID-19 outbreak. It further …

Purpose This study aims to examine how corruption influences the voluntary disclosure of
corporate governance (CG)-related information by developed country multinationals (DC …

This study explored the deconsolidation of Venezuelan subsidiaries by 15 US Multinational
Corporations (MNCs) during the severe economic and political crisis of 2015. We used a …

The present study aims to identify the impact of the tone of risk reporting narratives on
company market value. The paper uses a sample of 34 Portuguese non-finance companies …

A capital market with greater transparency provides more accurate metrics for measuring
corporate performance, which can be utilized to inform market participants' decisions …

The study investigates whether mandatory extraction payment disclosures (EPD), a policy
intervention involving Country-by-Country Reporting (CbCR) in extractive industries, affects …