Purpose This paper aims to review the status of literature on financial risk reporting practices
(FRRP) for the purpose of synthesizing mounting literature to suggest the relevant risk …

Purpose The purpose of this paper is to create a conceptual model that practically assists
companies to produce an effective voluntary external intellectual capital disclosure (ICD) …

We explore the relationship between the degree of financial risk disclosure and a firm's
financial attributes. Financial risk disclosure indices (FRDIs) are calculated based on a set of …

The determinants of risk reporting during the period of adoption of Basel II Accord: evidence from
the Portuguese commercial banks | Emerald Insight Books and journals Case studies Expert …

This study aims to investigate the effect of board attributes (level, field, and place of
education) on corporate financial risk disclosure in the Saudi energy sector. The research …

This paper conducts a bibliometric analysis and a review of existing literature focusing on
past 20 years (2000–2019) of research on corporate risk disclosures. The bibliometric data …

Purpose The purpose of this paper is to contribute to the existing literature on financial risk
disclosure by examining a sample of non-financial Indian companies listed on the Bombay …

Purpose The study aims to analyse annual reports of the non-financial European firms listed
at the EURO STOXX 50 index over the period of 2007 and 2011. Design/methodology …

The aim of this research is to enhance existing literature pertaining to corporate disclosure
through an investigation of financial risk information that has been reported in annual …

This study attempts to identify the effect of some audit quality characteristics on the level of
voluntary disclosure in annual reports. Namely, using panel data analysis, empirical study is …