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Journal articles on the topic 'Risk disclosures'

Author: Grafiati

Published: 13 June 2023

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1

Agustina, Linda, Kuat Waluyo Jati, Niswah Baroroh, Ardian Widiarto, and Pery N. Manurung. "Can the risk management committee improve risk management disclosure practices in Indonesian companies?" Investment Management and Financial Innovations 18, no. 3 (2021): 204–13. http://dx.doi.org/10.21511/imfi.18(3).2021.19.

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This study examines the role of the risk management committee as a moderating variable. The risk management committee will moderate the relationship between firm size, profitability, ownership concentration, and the size of the Enterprise Risk Management (ERM) disclosure board. The study is based on agency theory, which discusses the relationship between management and company owners and shareholders. The research sample consisted of 56 manufacturing companies in Indonesia with 224 units of analysis obtained using the purposive sampling technique. It has been proven that the risk management co

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Jorgensen, Bjorn N., and Michael T. Kirschenheiter. "Discretionary Risk Disclosures." Accounting Review 78, no. 2 (2003): 449–69. http://dx.doi.org/10.2308/accr.2003.78.2.449.

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We model managers' equilibrium strategies for voluntarily disclosing information about their firm's risk. We consider a multifirm setting in which the variance of each firm's future cash flow is uncertain. A manager can disclose, at a cost, this variance before offering the firm for sale in a competitive stock market with risk-averse investors. In our partial disclosure equilibrium, managers voluntarily disclose if their firm has a low variance of future cash flows, but withhold the information if their firm has highly variable future cash flows. We establish how the manager's discretionary ri

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Maingot, Michael, Tony Quon, and Daniel Zeghal. "The disclosure of enterprise risk management (ERM) information: An overview of Canadian regulations for risk disclosure." Journal of Governance and Regulation 2, no. 4 (2013): 13–21. http://dx.doi.org/10.22495/jgr_v2_i4_p2.

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This paper discusses the mandatory risk disclosures in Canada under International Financial Reporting Standards (IFRS). U.S. mandatory accounting disclosures of risk are also briefly examined, since some Canadian companies are cross-listed in the US. Mandatory disclosures of risk under the Basel II and Basel III Accords for the international regulation of banks are discussed as well as the assessment of ERM by Standard & Poor’s. The risk disclosures in the Management Discussion & Analysis (MD&A) section of the annual report prescribed by the Canadian Securities Administrators (CSA)

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Roulstone, Darren T. "Effect of SEC Financial Reporting Release No. 48 on Derivative and Market Risk Disclosures." Accounting Horizons 13, no. 4 (1999): 343–63. http://dx.doi.org/10.2308/acch.1999.13.4.343.

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This study compares the disclosures about derivatives and market risk made by 25 SEC registrants in the years before (1996) and after (1997) the adoption of Financial Reporting Release No. 48 (SEC 1997) (FRR No. 48). FRR No. 48 requires firms to disclose how they account for derivatives and provide quantitative and qualitative disclosures about exposure to market risk. Market risk disclosures, encouraged but not required under FAS No. 119, improved greatly under FRR No. 48 but varied widely in detail and clarity. The majority of registrants provided quantitative and qualitative disclosures of

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Murata, Rio, and Shigeyuki Hamori. "ESG Disclosures and Stock Price Crash Risk." Journal of Risk and Financial Management 14, no. 2 (2021): 70. http://dx.doi.org/10.3390/jrfm14020070.

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In this study, we investigate the relationship between environmental, social, and governance (ESG) disclosures and stock price crash risk. A stock price crash is a dreadful event for market participants. Thus, exploring stock price crash determinants is helpful for investment decisions and risk management. In this study, we use samples of major market index components in Europe, the United States, and Japan to perform regression analyses, after controlling for other potential stock price crash determinants. We estimate static two-way fixed-effect models and dynamic GMM models. We find that coe

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Rajgopal, Shivaram. "Early Evidence on the Informativeness of the SEC's Market Risk Disclosures: The Case of Commodity Price Risk Exposure of Oil and Gas Producers." Accounting Review 74, no. 3 (1999): 251–80. http://dx.doi.org/10.2308/accr.1999.74.3.251.

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The paper provides early evidence on the informativeness of commodity price risk measures required by the Securities and Exchange Commission's new market risk disclosure rules (SEC 1997). I use existing disclosures of oil and gas producers (O&G) to obtain proxies for the tabular and sensitivity analysis disclosures required by the new SEC rules. I find that proxies for the tabular and the sensitivity analysis format are significantly associated with O&G firms' stock return sensitivities to oil and gas price movements. This finding casts doubt on claims that the new market risk disclosu

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Gunawan, Juniati, and Criselda Elsa. "RISK DISCLOSURES IN THE MOST ADMIRED COMPANY’S REPUTATION." Media Riset Akuntansi, Auditing & Informasi 20, no. 2 (2020): 247. http://dx.doi.org/10.25105/mraai.v20i2.7628.

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<p>This study aims to examine the influence of risk disclosures on a company's reputation, which was measured by the Indonesia’s Most Admired Company (IMAC) nomination in 2018. The sample applies the whole population registered in the IMAC. There were 133 companies which provided all data required. Using content analysis to calculate risk disclosures as independent variable and company's reputation by the Corporate Image Index (CII) as dependent variable, this study shows that risk disclosures has a significant influence on the company's reputation.</p><p>The results provide

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Madsen, Joshua M., and Jeff L. McMullin. "Economic Consequences of Risk Disclosures: Evidence from Crowdfunding." Accounting Review 95, no. 4 (2019): 331–63. http://dx.doi.org/10.2308/accr-52641.

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ABSTRACT On September 20, 2012, the rewards-based crowdfunding platform Kickstarter.com added a “risks and challenges” section to all project pages. While the section header became a mandatory part of the platform, discussion of risks within that section is voluntary and unverified, making this setting particularly useful for identifying the effects of disclosure on both crowdfunders and entrepreneurs. Consistent with increased salience of risks, we find that backer support for high-risk projects decreases after the introduction of this section, but that lengthier risk disclosures mitigate thi

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Thai, Kevin Huu Phat, and Jacqueline Birt. "Do Risk Disclosures Relating to the Use of Financial Instruments Matter? Evidence from the Australian Metals and Mining Sector." International Journal of Accounting 54, no. 04 (2019): 1950017. http://dx.doi.org/10.1142/s1094406019500173.

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This paper investigates the value relevance of risk disclosures relating to the use of financial instruments in the Australian metals and mining sector. The metals and mining sector is the largest sector in Australia by the number of companies and includes several of the world’s largest diversified resource producers. Using a manually constructed disclosure index based on AASB 7 Financial Instruments: Disclosures, we find that financial instrument-related risk disclosures provide useful information to equity investors. In terms of individual risk category, liquidity risk is shown to be the mos

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Buckby, Sherrena, Gerry Gallery, and Jiacheng Ma. "An analysis of risk management disclosures: Australian evidence." Managerial Auditing Journal 30, no. 8/9 (2015): 812–69. http://dx.doi.org/10.1108/maj-09-2013-0934.

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Purpose – Communication of risk management (RM) practices are a critical component of good corporate governance. Research, to date, has been of little benefit in informing regulators internationally. This paper seeks to contribute to the literature by investigating how listed Australian companies disclose RM information in annual report governance statements in accordance with the Australian Securities Exchange (ASX) corporate governance framework. Design/methodology/approach – To address this study’s research questions and related hypotheses, the authors examine the top 300 ASX-listed compani

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Kravet, Todd, and Volkan Muslu. "Textual risk disclosures and investors’ risk perceptions." Review of Accounting Studies 18, no. 4 (2013): 1088–122. http://dx.doi.org/10.1007/s11142-013-9228-9.

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Mihaela, Mocanu, Grose Christos, and Kargidis Theodoros. "Readability of Operational Risk Disclosures of Banks." Studies in Business and Economics 14, no. 3 (2019): 108–16. http://dx.doi.org/10.2478/sbe-2019-0047.

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AbstractOperational risk has been acknowledged as a major source of material failures in financial firms. Despite the increased concern of financial institutions and their stakeholders on this topic, the literature that deals specifically with the operational risk disclosure in the banking system is scarce. The present research investigates the readability in transparency reports of Romanian banks, and focuses in particular on the operational risk disclosures. The sample consists of 13 commercial banks operating in Romania in 2017. A concise transparency report is characterized by clarity in t

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Elgammal, Mohammed M., Khaled Hussainey, and Fatma Ahmed. "Corporate governance and voluntary risk and forward-looking disclosures." Journal of Applied Accounting Research 19, no. 4 (2018): 592–607. http://dx.doi.org/10.1108/jaar-01-2017-0014.

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PurposeThe purpose of this paper is to examine the impact of corporate governance on risk and forward-looking disclosures in Qatar.Design/methodology/approachThe authors automatically measure levels of risk and forward-looking disclosures in the annual reports of Qatari firms for the period 2008–2014. The authors also use two ways clustered error pooled panel regressions to examine the determinants of these disclosures.FindingsThe authors find that firms with a higher percentage of foreign ownership disclose more forward-looking information; conversely, board size has a negative impact on the

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Martikainen, Minna, Juha Kinnunen, Antti Miihkinen, and Pontus Troberg. "Board’s financial incentives, competence, and firm risk disclosure." Journal of Applied Accounting Research 16, no. 3 (2015): 333–58. http://dx.doi.org/10.1108/jaar-10-2014-0117.

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Purpose – The purpose of this paper is to examine novel corporate governance-based determinants of risk disclosures among index-listed Finnish companies. Therefore the focus of the study is on explaining the board’s monitoring role in relation to corporate managers. Design/methodology/approach – Firms’ risk disclosures are analysed in terms of their Quantity and Coverage. The authors focus on two board characteristics not examined in prior related literature: first, non-executive board members’ self-interested financial incentives, measured by their share or option ownership, and annual compen

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Zhang, Xuan, Dennis Taylor, Wen Qu, and Judith Oliver. "Corporate risk disclosures: Influence of institutional shareholders and audit committee." Corporate Ownership and Control 10, no. 4 (2013): 341–54. http://dx.doi.org/10.22495/cocv10i4c3art5.

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This study investigates the association between corporate risk disclosures and institutional shareholders and audit committees. Using a sample of 66 Australian listed companies, risk disclosures made in 2009 annual reports are analysed. Findings reveal that there is no significant relationship between dedicated-type institutional block shareholders and risk disclosure, which it is argued is consistent with a proprietary information perspective. A positive relationship however is found between transient-type institutional block shareholders and risk disclosures. This result is consistent with a

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McAnally, Mary Lea. "Banks, Risk, and FAS105 Disclosures." Journal of Accounting, Auditing & Finance 11, no. 3 (1996): 453–90. http://dx.doi.org/10.1177/0148558x9601100313.

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This study examines whether Statement of Financial Accounting Standard No. 105 (FAS105) footnote disclosures of off-balance-sheet financial instruments and derivatives provide risk-relevant information in addition to that provided by the balance sheet alone. A theoretical model relates market and industry risk measures to FAS105 disclosures. Empirical tests of the model reveal that these disclosures do provide risk-relevant numbers although the results are not uniformly strong. The balance sheet financial instruments explain 42 percent of the variation in market risk and 45 percent of the vari

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Gao, Lei, Thomas G. Calderon, and Fengchun Tang. "Public companies' cybersecurity risk disclosures." International Journal of Accounting Information Systems 38 (September 2020): 100468. http://dx.doi.org/10.1016/j.accinf.2020.100468.

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Hodder, Leslie, Lisa Koonce, and Mary Lea McAnally. "SEC Market Risk Disclosures: Implications for Judgment and Decision Making." Accounting Horizons 15, no. 1 (2001): 49–70. http://dx.doi.org/10.2308/acch.2001.15.1.49.

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In this paper, we draw on judgment and decision-making research to examine the behavioral implications of the SEC's Financial Reporting Release No. 48 on market risk disclosures. While these disclosures have been examined using archival data, no research has investigated how these disclosures might affect individual users of financial statements. The purpose of our paper is to draw on research in the judgment and decision-making arena to identify and analyze the behavioral implications of the new risk disclosures. We offer three conclusions. First, FRR No. 48 users may have more complex evalua

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Kothari, S. P., Xu Li, and James E. Short. "The Effect of Disclosures by Management, Analysts, and Business Press on Cost of Capital, Return Volatility, and Analyst Forecasts: A Study Using Content Analysis." Accounting Review 84, no. 5 (2009): 1639–70. http://dx.doi.org/10.2308/accr.2009.84.5.1639.

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ABSTRACT: We document systematic evidence of risk effects of disclosures culled from a virtually exhaustive set of sources from the print medium. We content analyze more than 100,000 disclosure reports by management, analysts, and news reporters (i.e., business press) in constructing firm-specific disclosure measures that are quantitative and amenable to replication. We expect credibility and timeliness differences in the disclosures by source, which would translate into differential cost of capital effects. We find that when content analysis indicates favorable disclosures, the firm's risk, a

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Serrasqueiro, Rogério Marques, and Tânia Sofia Mineiro. "Corporate risk reporting: Analysis of risk disclosures in the interim reports of public Portuguese non-financial companies." Contaduría y Administración 63, no. 2 (2018): 34. http://dx.doi.org/10.22201/fca.24488410e.2018.1615.

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<p class="Default">Fast changing environments, globalization, coupled with financial scandals, and the advance of information technologies made corporate risk a very central issue in management and accounting. Current governance codes require that management disclose in annual reports its responsibility for the adequacy of risk management and internal control systems and the disclosure of risk and uncertainties faced by companies are required by both governance codes and corporate reporting. This study seeks to capture risk disclosure patterns adopted by public Portuguese companies in i

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Coulmont, Michel, Sylvie Berthelot, and Caroline Talbot. "Risk disclosure and firm risk: Evidence from Canadian firms." Risk Governance and Control: Financial Markets and Institutions 10, no. 1 (2020): 52–60. http://dx.doi.org/10.22495/rgcv10i1p4.

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In recent decades, financial and accounting regulators have turned the spotlight on risk management and disclosure. Like securities regulators in the United States, the United Kingdom and several other countries, Canadian Securities Administrators have set out requirements for the disclosure and discussion of risks in the MD&A section of annual reports. Responding positively to these new guidelines, organisations now report many risks in their MD&A. These disclosure requirements are intended to provide information about a company’s material risks to help stakeholders understand and eva

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Waikar, Vilas G., and Sigfred Fernandes. "Distress Analysis and Risk Score of Hotels." International Journal of Risk and Contingency Management 9, no. 3 (2020): 1–14. http://dx.doi.org/10.4018/ijrcm.2020070101.

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This article is first study of a service firm's risk/risk management score and Zeta function, particularly . analysis how risk disclosure and financial performance varies longitudinally. Using mix methodology, research uses Z score-discriminant function Z_I= ∑_(i=1)^n〖β_i X_i 〗 Z, X -specific to hotel industry and the risk scores, extracted from analysis of formal disclosures from annual reports . This article identifies that risk and risk management practices differ across hotel formats. The analysis of Z scores and risk disclosures reveals the association between these variables. The interna

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Yusoff, Haslinda, Faizah Darus, Mustaffa Mohamed Zain, Yussri Sawani, and Tamoi Janggu. "ENVIRONMENTAL RISK DISCLOSURE PRACTICE IN MALAYSIA: AN EMPHASIS ON PLANTATION INDUSTRY." Management and Accounting Review (MAR) 18, no. 1 (2019): 117. http://dx.doi.org/10.24191/mar.v18i1.703.

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The aim of this study is to investigate the environmental-related risk management practices of publicly listed companies in Malaysia. A content analysis on the 2012 to 2014 annual and sustainability reports of all companies in the plantation industry has been carried out. Using a disclosure rating index, the quantity and quality of the environmental-related risks disclosures have been examined. The results reveal that the quantity and quality of disclosures are rather low and minimal. “Pollution and abatement-commitment” is found to be the most disclosed category and information, followed by “

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Dobler, Michael, Kaouthar Lajili, and Daniel Zéghal. "Corporate environmental sustainability disclosures and environmental risk." Journal of Accounting & Organizational Change 11, no. 3 (2015): 301–32. http://dx.doi.org/10.1108/jaoc-10-2013-0081.

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Purpose – This paper aims to propose and apply a novel risk-based approach to explore whether socio-political theories explain the level of corporate environmental disclosures given inconclusive evidence on the relation between environmental disclosure and environmental performance. Design/methodology/approach – Based on content analysis of corporate risk reporting, the paper develops measures of environmental risk to proxy for a firm’s exposure to public pressure in regard to environmental concerns that should be positively associated with the level of corporate environmental disclosures acco

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Harker, Callan, Maureen Hassall, Paul Lant, Nikodem Rybak, and Paul Dargusch. "What Can Machine Learning Teach Us about Australian Climate Risk Disclosures?" Sustainability 14, no. 16 (2022): 10000. http://dx.doi.org/10.3390/su141610000.

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There seems to be no agreed taxonomy for climate-related risks. The information in firms’ climate risk disclosures represents a new resource for identifying the priorities and strategies of Australian companies’ management of climate risk. This research surveys 839 companies listed on the Australian Stock Exchange for the presence of climate risk disclosures, identifying 201 disclosures on climate risk. The types of climate risks and the risk management strategies were extracted and evaluated using machine learning. The analysis revealed that Australian firms are focused on acute physical clim

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Hodder, Leslie, and Mary Lea McAnally. "SEC Market-Risk Disclosures: Enhancing Comparability." Financial Analysts Journal 57, no. 2 (2001): 62–78. http://dx.doi.org/10.2469/faj.v57.n2.2434.

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Barth, Mary E. "Discussion: “Banks, Risk, and FAS105 Disclosures”." Journal of Accounting, Auditing & Finance 11, no. 3 (1996): 491–95. http://dx.doi.org/10.1177/0148558x9601100314.

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Hsu, Audrey Wen-hsin, Hamid Pourjalali, and Yi-Ju Song. "Fair value disclosures and crash risk." Journal of Contemporary Accounting & Economics 14, no. 3 (2018): 358–72. http://dx.doi.org/10.1016/j.jcae.2018.10.003.

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Wasiuzzaman, Shaista, Fook Lye Kevin Yong, Sheela Devi D. Sundarasen, and Noor Shahaliza Othman. "Impact of disclosure of risk factors on the initial returns of initial public offerings (IPOs)." Accounting Research Journal 31, no. 1 (2018): 46–62. http://dx.doi.org/10.1108/arj-09-2016-0122.

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Purpose When a firm goes public for the first time, its prospectus serves as an important reference for investors. It is required by regulation that the risk factors which have significant influence on the business be disclosed in the prospectus. The purpose of this study is to analyze how disclosure of these risk factors influences the initial returns of initial public offerings (IPOs). Design/methodology/approach To do this, a sample of 96 Malaysian new equity offerings (IPOs) from year 2009 to year 2013 is used. Ordinary least squares regression technique is used to regress initial returns

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Zhang, XuanXuan, Dennis Taylor, Victoria Wise, and Wen Qu. "Institutional ownership, audit committee and risk disclosure – Evidence from Australian stock market." Corporate Board role duties and composition 9, no. 3 (2013): 66–81. http://dx.doi.org/10.22495/cbv9i3art6.

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This study investigates the influence of institutional ownership and audit committees corporate risk disclosures. Focusing on analysing firms’ risk disclosures make in their 2009 annual reports, our sample constitutes a sample of 66 Australian listed firms. We divide institutional shareholders into dedicated-type institutional block shareholders and transient-type institutional block shareholders. We find that while there is no significant relationship between dedicated-type institutional block shareholders and risk disclosure, there is a positive relationship between transient-type institutio

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Palmer, Richard J., and Thomas V. Schwarz. "Improving the FASB's Requirements for Off-Balance-Sheet Market Risk Disclosures." Journal of Accounting, Auditing & Finance 10, no. 3 (1995): 521–40. http://dx.doi.org/10.1177/0148558x9501000306.

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This paper discusses the requirements and limitations associated with SFAS No. 105 market risk disclosures, empirically examines the current implementation of SFAS No. 105 in the financial disclosures of financial institutions, and proposes improvements to the market risk disclosures presently required by the FASB. The results of the empirical analysis of 35 large U.S. financial institutions show that (1) many firms indicated a concern that statement users are not able to clearly distinguish between required contract dollar amount disclosures and actual risks; (2) although most firms use instr

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Al-Hadi, Ahmed, Mostafa Monzur Hasan, and Ahsan Habib. "Risk Committee, Firm Life Cycle, and Market Risk Disclosures." Corporate Governance: An International Review 24, no. 2 (2015): 145–70. http://dx.doi.org/10.1111/corg.12115.

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Wei, Lu, Guowen Li, Jianping Li, and Xiaoqian Zhu. "Bank risk aggregation with forward-looking textual risk disclosures." North American Journal of Economics and Finance 50 (November 2019): 101016. http://dx.doi.org/10.1016/j.najef.2019.101016.

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Badia, Marc, Mary E. Barth, Miguel Duro, and Gaizka Ormazabal. "Firm Risk and Disclosures about Dispersion of Asset Values: Evidence from Oil and Gas Reserves." Accounting Review 95, no. 1 (2019): 1–29. http://dx.doi.org/10.2308/accr-52445.

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ABSTRACT The question we address is whether mandated disclosure about dispersion of nonfinancial asset values can provide information relevant to assessing firm risk. Using a sample of Canadian oil and gas (O&G) firms between 2004 and 2011, we find that the difference between the disclosed 10th and 50th percentiles from the O&G reserves distribution, which measures dispersion of the distribution, is positively associated with future total and idiosyncratic equity return volatility, systematic risk, and credit risk. We also find that disclosure of increased reserves dispersion is associ

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Filzen, Joshua J. "The Information Content of Risk Factor Disclosures in Quarterly Reports." Accounting Horizons 29, no. 4 (2015): 887–916. http://dx.doi.org/10.2308/acch-51175.

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SYNOPSIS I examine whether recently required risk factor update disclosures in quarterly reports provide investors with timely information regarding potential future negative economic events. Specifically, I examine whether risk factor updates in 10-Q filings are associated with negative abnormal returns at the time the updates are disclosed and whether quarterly updates are followed by negative earnings shocks. I find that firms presenting updates to their risk factor disclosures have significantly lower abnormal returns around the filing date of the 10-Q relative to firms without updates. I

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Rose, Jacob M., Carolyn Strand Norman, and Anna M. Rose. "Perceptions of Investment Risk Associated with Material Control Weakness Pervasiveness and Disclosure Detail." Accounting Review 85, no. 5 (2010): 1787–807. http://dx.doi.org/10.2308/accr.2010.85.5.1787.

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ABSTRACT: This research examines whether investors adjust their assessments of investment risk in response to material control weakness disclosures, the pervasiveness of material control weaknesses, and the detail of explanation provided regarding the pervasiveness of material control weaknesses. Findings from a laboratory experiment with 97 nonprofessional investors, a second experiment with 53 nonprofessional investors, and surveys of 47 investors and 28 Fortune 500 directors confirm prior archival findings that investors adjust their investment risk assessments in response to material weakn

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Saidi, Fethi. "Determinants of Basel III Risk Disclosures: The Case of Gulf Cooperation Council Public Banks." Asian Journal of Business and Accounting 15, no. 1 (2022): 103–47. http://dx.doi.org/10.22452/ajba.vol15no1.4.

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Manuscript Type: Research paper Research aims: The purpose of this paper is to investigate and examine the determinants of risk disclosure practices under Basel 3, Pillar 3 (revised 2016 version) requirements of the top 50 listed banks in the Gulf Countries region (GCC). The study covers the period 2016-2019. Design/Methodology/Approach: The present study is based on a content analysis approach to allow the measurement of risk disclosures. Six risk disclosure categories were identified as the major sections regarding this particular type of reporting. The analysis covers both quantitative and

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Morris, Louis A., Michael B. Mazis, and David Brinberg. "Risk Disclosures in Televised Prescription Drug Advertising to Consumers." Journal of Public Policy & Marketing 8, no. 1 (1989): 64–80. http://dx.doi.org/10.1177/074391568900800106.

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Advertising prescription drugs directly to the public is a marketing strategy currently being considered by several manufacturers. However, direct-to-consumer advertising is discouraged because federal regulations mandate extensive disclosure of product risks within television commercials. An experimental study of 676 subjects was performed to examine the impact of risk disclosure variations in television commercials on awareness and knowledge of both the warnings and the promotional messages. The amount, specificity, and format of risk information contained in the ads was varied while the pro

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Taylor, Eileen, and Jennifer Riley. "Leveling the playing field for less-sophisticated non-professional investors." Journal of Capital Markets Studies 1, no. 1 (2017): 36–57. http://dx.doi.org/10.1108/jcms-10-2017-004.

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Purpose The purpose of this paper is to explore how non-professional investors (NPIs) with varying levels of financial sophistication interpret and perceive corporate disclosures and management credibility, specifically risk factors, when those disclosures are presented in readable and less-readable formats. Design/methodology/approach The paper uses an online experiment to test hypotheses related to the effects of financial sophistication (measured) and readability (manipulated) on NPIs’ equity valuations and perceptions of management credibility (competence and trustworthiness). Findings Inc

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Neri, Lorenzo, and Antonella Russo. "Risk Disclosures in the Annual Reports of Italian Listed Companies." FINANCIAL REPORTING, no. 3 (June 2014): 141–68. http://dx.doi.org/10.3280/fr2013-003007.

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The study examines the relevance of risk reporting in the field of firm voluntary disclosure with an empirical work on Italian listed firms. The motivation of this study is the implementation of the Directive 51/2003/CE in Italy (D.Lgs. 32/2007), a sample of companies listed on the Italian Stock Exchange is selected to investigate the relationship between risk disclosure and company characteristics. This paper explores whether there are significant increases in risk reporting over a period of five years and investigates if risk disclosure is influenced only by new law requirement or also by ot

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Nelson, Mark W., and Kathy K. Rupar. "Numerical Formats within Risk Disclosures and the Moderating Effect of Investors' Concerns about Management Discretion." Accounting Review 90, no. 3 (2014): 1149–68. http://dx.doi.org/10.2308/accr-50916.

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ABSTRACT We report the results of two experiments that provide evidence that investors' risk judgments are affected by the numerical format used to describe outcomes within accounting disclosures. Consistent with prior research in psychology, investors assess higher risk in response to dollar-formatted disclosures than to equivalent percentage-formatted disclosures. Consistent with the Persuasion Knowledge Model (Friestad and Wright 1994), this effect is moderated when investors have both (1) awareness that management has discretion over format, and (2) sufficient cognitive capacity to conside

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Yen, Ju-Chun, Shu-Hsing Li, and Kuo-Tay Chen. "Product market competition and firms’ narrative disclosures: evidence from risk factor disclosures." Asia-Pacific Journal of Accounting & Economics 23, no. 1 (2015): 43–74. http://dx.doi.org/10.1080/16081625.2014.1003569.

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Backmon, Ida Robinson, and Donn W. Vickrey. "An Empirical Examination of the Relationship between Bond Risk Premiums and Loss Contingency Disclosures." Journal of Accounting, Auditing & Finance 12, no. 2 (1997): 179–98. http://dx.doi.org/10.1177/0148558x9701200204.

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Prior research on the relationship between loss contingency disclosures and equity market parameters implies that such disclosures may provide useful information to equity market participants. However, there is no empirical evidence on the relationship between loss contingency data and bond market parameters. Using methods from continuous-finance theory, we model risk premiums on new issues as a function of default risk, issue traits, the risk-free rate, the severity level of loss contingency disclosures, and the frequency of such disclosures. Our results imply that both the severity-level and

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Ng, Sin Huei, and Chen Suen Lee. "Does IPO prospectus in Malaysia disclose relevant risk?" Asia-Pacific Journal of Business Administration 11, no. 4 (2019): 301–23. http://dx.doi.org/10.1108/apjba-08-2019-0164.

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Purpose The study intends to shed lights on whether the risk factors disclosed in the initial public offering (IPO) prospectus in Malaysia are able to reflect the actual risks of stocks once they are traded on the exchange. In other words, the purpose of this paper is to explore whether prospective investors will be able to benefit, in terms of the more accurate risk information, from the risk disclosures in the IPO-prospectus. Design/methodology/approach Using data obtained from 118 IPO prospectuses of Malaysian companies that issued shares on Bursa Malaysia in the period from 2009 to 2016, t

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Ramabulana, Khuthadzo, and Riyad Moosa. "Disclosure of Risks and Opportunities in the Integrated Reports of South African Banks." Journal of Risk and Financial Management 15, no. 12 (2022): 551. http://dx.doi.org/10.3390/jrfm15120551.

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This study examined the disclosure of risks and opportunities in the integrated reports (IRs) of the top five banks in South Africa. It assesses whether the risk and opportunity disclosures provided comply with the requirements of the International Integrated Reporting Framework (IIRF), as well as the nature of the risks and opportunities disclosed in the IR. This study takes a qualitative approach and employs an interpretivist paradigm. The information for this study was obtained through content analysis of the individual banks’ latest available IRs. A checklist was created as a measuring too

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Savitri, Enni, Tatang Ary Gumanti, and Nelly Yulinda. "Enterprise risk-based management disclosures and firm value of Indonesian finance companies." Problems and Perspectives in Management 18, no. 4 (2020): 414–22. http://dx.doi.org/10.21511/ppm.18(4).2020.33.

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Rapid changes in business transactions and technology development have made risk-based management a significant issue for business entities. The ability in managing risk would lead to a better firm value. This study investigates the effect of enterprise risk-based management disclosures (ERMD) and intellectual capital (IC) on firm value. It also tests the moderating effect of profitability on the relationship ERMD and IC with firm value. It examines the annual reports of 49 finance firms listed on the Indonesia Stock Exchange (IDX). The data cover three years, from 2016 to 2018. It employs pan

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Janggu, Tamoi, Yussri Sawani, Haslinda Yusoff, Faizah Darus, and Mustaffa Mohamed Zain. "DOES SOCIAL RISK MANAGEMENT MATTER? INFLUENCING FACTORS AND THEIR LINK TO FIRMS’ FINANCIAL PERFORMANCES." Management and Accounting Review (MAR) 16, no. 2 (2017): 1. http://dx.doi.org/10.24191/mar.v16i2.669.

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This article deals with the growing pressures and demands for emerging risk reporting that may help interested users assess the importance of social risk management for sustainable development. The objectives of this study were to examine the influence of individual and institutional ownership and stakeholders on social risk disclosures and the joint effects on firms’ financial performances. A content analysis on the 2013 and 2014 annual reports of all plantation companies was carried out and analyzed using partial least square (SEM_PLS) software version 3.2. Based on the tests, we found signi

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Gupta, Khushboo, T. V. Raman, O. S. Deol, and Kanishka Gupta. "Impact of risk disclosures on IPO performance: Evidence from India." Finance: Theory and Practice 25, no. 6 (2021): 128–44. http://dx.doi.org/10.26794/2587-5671-2020-25-6-128-144.

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The main aim of the paper is to explore the performance of Indian IPOs in the context of risk disclosures in the offer documents. For the purpose of assessing the impact of risk disclosure factors on initial returns, subsequent returns and post issue risk of IPOs, the study has implemented ordinary least square regression. The study has analysed 109 IPOs that were listed in two main Indian stock exchanges (BSE and NSE) from 2015–2019. Outcomes of the present study are contrary to the previous studies which showed that information disclosure reduces the asymmetry, which is touted as the main re

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Bao, Yang, and Anindya Datta. "Simultaneously Discovering and Quantifying Risk Types from Textual Risk Disclosures." Management Science 60, no. 6 (2014): 1371–91. http://dx.doi.org/10.1287/mnsc.2014.1930.

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Waikar, Vilas G., Purva Hegde Desai, and Nilesh Anil Borde. "Risk and risk management disclosures: evidence from hotels in Goa." International Journal of Qualitative Research in Services 2, no. 2 (2015): 99. http://dx.doi.org/10.1504/ijqrs.2015.076913.

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