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A Content Analysis of Risk Management Disclosures in Canadian Annual Reports
9 references·16 citing·51 second hop
A Content Analysis of Risk Management Disclosures in Canadian Annual Reports (2005)A Content Analysis of Risk Management Dis…IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market (2003)IAS Versus U.S. GAAP: Informa…Finance, investment, and growth (2003)Finance, investment, and grow…Exploring the reliability of social and environmental disclosures content analysis (1999)Exploring the reliability of …Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…Value-relevance of banks' derivatives disclosures (1996)Value-relevance of banks' der…Financial Dependence and Growth (1996)Financial Dependence and Grow…Comparison of Social Responsibility Information Disclosure Media Used by Canadian Firms (1990)Comparison of Social Responsi…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…On the Association Between Operating Leverage and Risk (1974)On the Association Between Op…Risk reporting: A review of the literature and implications for future research✩ (2018)Risk reporting: A review of t…Corporate governance and risk reporting: Indian evidence (2017)Corporate governance and risk…The association between risk disclosure and firm characteristics: a meta-analysis (2014)The association between risk …Intellectual capital and financial performance: an evaluation of the Australian financial sector (2013)Intellectual capital and fina…Improving the relevance of risk factor disclosure in corporate annual reports (2013)Improving the relevance of ri…Competition, corporate governance, ownership structure and risk reporting (2013)Competition, corporate govern…What Drives Quality of Firm Risk Disclosure? (2012)What Drives Quality of Firm R…Voluntary adoption of International Financial Reporting Standards by large unlisted companies in Portugal – Institutional logics and strategic responses (2012)Voluntary adoption of Interna…Risk‐related disclosures by non‐finance companies (2011)Risk‐related disclosures by n…Risk-related disclosures by non-finance companies: Portuguese practices and disclosure characteristics (2011)Risk-related disclosures by n…Attributes of Corporate Risk Disclosure: An International Investigation in the Manufacturing Sector (2011)Attributes of Corporate Risk …Intellectual capital performance in the banking sector (2010)Intellectual capital performa…UAE corporations‐specific characteristics and level of risk disclosure (2009)UAE corporations‐specific cha…Risk reporting (2008)Risk reportingQuality versus Quantity: The Case of Forward-Looking Disclosure (2008)Quality versus Quantity: The …Incentives for risk reporting — A discretionary disclosure and cheap talk approach (2008)Incentives for risk reporting…Coefficient Alpha and the Internal Structure of Tests (1951)Disclosure, Liquidity, and the Cost of Capital (1991)The Cross-Section of Expected Stock Returns (1992)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)The Nature of the Firm (1937)Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks. 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this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1996Financial Dependence and Growth8,055 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 1999Exploring the reliability of social and environmental disclosures content analysis1,425 cited
  • 2003Finance, investment, and growth553 cited
  • 1990Comparison of Social Responsibility Information Disclosure Media Used by Canadian Firms553 cited
  • 2003IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market529 cited
  • 1974On the Association Between Operating Leverage and Risk513 cited
  • 1996Value-relevance of banks' derivatives disclosures356 cited

Cited by

  • 2013Intellectual capital and financial performance: an evaluation of the Australian financial sector347 cited
  • 2008Quality versus Quantity: The Case of Forward-Looking Disclosure324 cited
  • 2008Risk reporting304 cited
  • 2013Improving the relevance of risk factor disclosure in corporate annual reports251 cited
  • 2008Incentives for risk reporting — A discretionary disclosure and cheap talk approach239 cited
  • 2011Attributes of Corporate Risk Disclosure: An International Investigation in the Manufacturing Sector

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227 cited
  • 2009UAE corporations‐specific characteristics and level of risk disclosure222 cited
  • 2012What Drives Quality of Firm Risk Disclosure?218 cited
  • 2013Competition, corporate governance, ownership structure and risk reporting196 cited
  • 2011Risk‐related disclosures by non‐finance companies186 cited
  • 2012Voluntary adoption of International Financial Reporting Standards by large unlisted companies in Portugal – Institutional logics and strategic responses171 cited
  • 2010Intellectual capital performance in the banking sector168 cited
  • 2018Risk reporting: A review of the literature and implications for future research✩166 cited
  • 2011Risk-related disclosures by non-finance companies: Portuguese practices and disclosure characteristics161 cited
  • 2017Corporate governance and risk reporting: Indian evidence153 cited
  • 2014The association between risk disclosure and firm characteristics: a meta-analysis136 cited