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 …

In this paper, we review scholarly accounting research published within the Asia Pacific
Region by analysing nine of the main accounting journals within the region along five …

Purpose This paper aims to examine the nature and extent of forward-looking disclosures in
early examples of integrated reporting and to investigate the determinants of those …

The 2007/2008 global financial crisis has reignited the debate regarding the need for
effective corporate governance (CG) through sound risk management and reporting …

Purpose The purpose of this paper is to investigate the effect of corporate board attributes,
ownership structure and firm-level characteristics on both corporate mandatory and …

The determinants of risk disclosure in the annual reports of listed state-owned enterprises
(SOEs) have yet to be fully explored. This paper examines the potential impact of the …

Purpose This study aims to examine the impact of corporate governance attributes, in the
form of board characteristics, on risk disclosures provided through integrated reporting (IR) …

This study uses stakeholder theory to explore how corporate governance [CG]
characteristics influence corporate social responsibility disclosure [CSRD] in the context of a …

Competition, corporate governance, ownership structure and risk reporting | Emerald Insight
Books and journals Case studies Expert Briefings Open Access Publish with us Advanced …

Purpose This study aims to measure the extent of voluntary risk disclosure and examine the
relationship between corporate governance firm level quality in the form of board …