A framework for the analysis of firm risk communication

S Beretta, S Bozzolan - The International Journal of Accounting, 2004 - Elsevier
In this paper, we propose a framework for the analysis of risk communication and an index to
measure the quality of risk disclosure. Mainstream literature on voluntary disclosure has …

How informative is risk reporting?-A review of disclosure models

M Dobler - 2005 - papers.ssrn.com
Risk reporting is an emerging reporting challenge in Europe. Current literature assumes
corporate risk reporting to be informative for its users. The purpose of this paper is to …

[PDF][PDF] Content analysis of corporate risk disclosures: the case of Bahraini capital market

G Mousa, E Elamir - Global review of Accounting and Finance, 2013 - researchgate.net
The topic, corporate risk disclosure, has received considerable attention recently. This study
provides insights into the types of risk disclosures in Bahraini capital markets from a sample …

[HTML][HTML] Risk disclosure and cost of equity: The Spanish case

DC Semper, JMT Beltrán - Contaduría y Administración, 2014 - Elsevier
In this paper we make an empirical study of the relationship between risk disclosure and the
cost of equity. In particular, the objective being pursued is to contrast whether or not the cost …

[HTML][HTML] Divulgación de información sobre riesgos: una propuesta para su medición

JD Cabedo Semper, JM Tirado Beltrán - Innovar, 2009 - scielo.org.co
La divulgación de información sobre riesgos tiene importantes ventajas, tanto para los
usuarios de la información contable como para las empresas que presentan este tipo de …

[HTML][HTML] Risk disclosure and cost of equity: The Spanish case

D Cabedo Semper, JM Tirado Beltrán - Contaduría y administración, 2014 - scielo.org.mx
In this paper we make an empirical study of the relationship between risk disclosure and the
cost of equity. In particular, the objective being pursued is to contrast whether or not the cost …

Risk information disclosure: a proposal for measurement

JD Cabedo Semper, JM Tirado Beltrán - Innovar, 2009 - scielo.org.co
Risk information disclosure: a proposal for measurement SciELO - Scientific Electronic Library
Online vol.19 issue34 SCAMM-CPA: A supply chain agent-based modelling methodology that …

[PDF][PDF] A content analysis of risk management disclosures in Barbadian public limited companies' annual reports

K Scantlebury, P Alleyne - Journal of Eastern Caribbean Studies, 2015 - researchgate.net
This paper examines the risk reporting practices in the annual reports of Barbadian public
limited companies for the year ending 2010. The study's sample comprises the twenty-two …

Divulgación de riesgos en empresas no financieras españolas

JA Reverte Sánchez - 2016 - tdx.cat
La presente tesis doctoral tiene como objetivo analizar el impacto que tiene la información
sobre riesgos divulgada por las empresas en el mercado de capitales español. En concreto …

[PDF][PDF] EFECTO DE LA IMAGEN EN LA PERCEPCIÓN DE UNA MARCA

LEF de la Vega, JÁE Callado - investigacion.fca.unam.mx
Las marcas en el mercado requieren posicionarse en la mente de los consumidores; para
ello, los estrategas realizan grandes esfuerzos mercadológicos, como el vincular la marca …