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Risk reporting by the largest UK companies: readability and lack of obfuscation

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References

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1992Readability and Understandability: Different Measures of the Textual Complexity of Accounting Narrative267 cited
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2018Risk reporting: A review of the literature and implications for future research✩166 cited
2017The readability of integrated reports160 cited
2017Corporate governance and risk reporting: Indian evidence153 cited
2011Compensation discussion and analysis (CD&A): Readability and management obfuscation147 cited
2020Female Audit Partners and Extended Audit Reporting: UK Evidence140 cited
2015An analysis of risk management disclosures: Australian evidence

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2020Readability of sustainability reports: evidence from Indonesia104 cited

2022A systematic literature review on risk disclosure research: State-of-the-art and future research agenda100 cited

2019Nonfinancial risk disclosure: The “state of the art” of Italian companies84 cited

2015Islamic financial institutions, corporate governance, and corporate risk disclosure in Gulf Cooperation Council countries82 cited

2014Corporate reporting on risks: Evidence from Spanish companies77 cited

2019Developing the narrative risk disclosure measurement72 cited

2018Readability, governance and performance: a test of the obfuscation hypothesis in Qatari listed firms67 cited

2021Annual report readability, agency costs, firm performance: an investigation of Oman's financial sector65 cited

2016The determinants of risk disclosure by banking institutions61 cited

2020Investigating risk disclosures in Italian integrated reports57 cited