This study presents a systematic review of the existing literature on corporate risk disclosure
(RD). The study reviews 104 studies published in 51 high-ranked journals over the period …

This paper provides a wide-ranging and up-to-date (1997–2016) review of the archival
empirical risk-reporting literature. The reviewed papers are classified into two principal …

Purpose The purpose of this study is to examine the COVID-19 pandemic risk disclosures in
a sample of annual reports of Australian public universities. These universities rely heavily …

In recent years, there have been increasing efforts in the corporate world to invest in risk
management and governance processes. In this paper, we examine the impact of Enterprise …

This paper utilises computerised textual analysis to explore the extent to which both firm and
country characteristics influence mandatory and voluntary risk reporting (MRR and VRR) …

Purpose-This study aims to empirically explore corporate governance and the demographic
traits of top management teams as the determinants of voluntary risk disclosure practices in …

To date, there is only meager research evidence on the usefulness of mandatory annual
report risk disclosures to investors. Although it has been argued that corporate disclosure …

The empirical literature on the determinants of risk disclosures offers mixed results. This
complicates efforts among stakeholders to understand the factors affecting firms' decision to …

Purpose–The purpose of this paper is to examine voluntary risk disclosures within annual
reports in four key South‐East Asian countries'(Indonesia, Malaysia, Singapore, and …

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 …