Developing the narrative risk disclosure measurement
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DOI: 10.1016/j.irfa.2019.05.006
Abstract: Abstract This study adopts the pre-modern view of risk as losses only and proposes a new definition of corporate risk disclosure. The new definition is used to formulate new risk-related keywords to develop the process… read more here.
Keywords: disclosure; risk; study; risk disclosure ... See more keywords
Board of directors' characteristics and corporate risk disclosure: the moderating role of family ownership
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DOI: 10.1108/emjb-09-2019-0115
Abstract: This study aims at examining the level of risk of disclosure practices and the effect of four board of directors' characteristics (board size, board meetings, CEO duality and board expertise) on these practices in the… read more here.
Keywords: board directors; study; risk; risk disclosure ... See more keywords
Risk reporting appraisal in post-revolutionary Tunisia
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DOI: 10.1108/jfra-05-2016-0040
Abstract: Purpose This paper aims to investigate the determinants of operational and liquidity risk reporting for the Tunisian insurance and banking sectors after the outbreak of the Tunisian revolution on 14 January 2011. Design/methodology/approach A manual… read more here.
Keywords: risk reporting; risk; board; liquidity risk ... See more keywords
Investigating risk disclosures in Italian integrated reports
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DOI: 10.1108/medar-10-2019-0596
Abstract: Purpose The paper identifies the types of risks disclosed by Italian organisations using integrated reporting (IR). This paper aims to understand the level and features of risk disclosure with the adoption of IR. Design/methodology/approach The… read more here.
Keywords: integrated reports; risk; investigating risk; risk disclosures ... See more keywords
The Relationship between Risk Disclosure and Firm Performance: Empirical Evidence from Saudi Arabia
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DOI: 10.13106/jafeb.2021.vol8.no6.0255
Abstract: This study aims to examine the moderating effect of risk management disclosure on the relationship between risk disclosure and firm performance as an attempt to contribute to the increasing body of literature concerning risk management… read more here.
Keywords: disclosure; risk management; risk; risk disclosure ... See more keywords