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The Challenge of Risk Reporting: Regulatory and Corporate Responses

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References

2010International Accounting Standards Board411 cited
2006Australian Accounting Standards108 cited
1997Quantitative Disclosures of Market Risk in the SEC Release.77 cited
2009Securities Exchange Commission53 cited
2002No surprises: the case for better risk reporting52 cited
2000Practice versus Prescription in the Disclosure and Recognition of Derivatives41 cited
1990Approaches to dealing with risk and uncertainty28 cited

Cited by

2016A finer-grained approach to assessing the “quality” (“quantity” and “richness”) of risk management disclosures40 cited
2023The Relationship Between the Risk Disclosure and Risk Management Committee on Banks Value: Empirical Evidence From Jordan31 cited
2003The CF and Accounting Standards: The Persistence of Discrepancies30 cited
2014Do Corporate Governance Characteristics Affect Non-Financial Risk Disclosure in Government-owned Companies? The Italian Experience27 cited
2016Corporate governance and risk disclosure: evidence from Saudi Arabia24 cited
2020RISK GOVERNANCE AND FINANCIAL PERFORMANCE: AN EMPIRICAL ANALYSIS22 cited
2015Exploring Financial Risks from Corporate Disclosure: Evidence from Italian Listed Companies20 cited

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2016

Risk Disclosure Practices among Malaysian Listed Firms

17 cited

2015Voluntary Risk Disclosure in Corporate Annual Reports: An Empirical Review16 cited