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 review of research on financial derivatives, with an emphasis on and
comprehensive coverage of research published in 15 top accounting journals from 1996 to …

Practitioners have long criticized risk-factor disclosures in the 10-K as generic and
boilerplate. In response, regulators emphasize the importance of being specific. By using a …

Managers and researchers alike have long recognized the importance of corporate textual
risk disclosures. Yet it is a nontrivial task to discover and quantify variables of interest from …

Beginning in 2005, the Securities and Exchange Commission (SEC) mandated firms to
include a “risk factor” section in their Form 10-K to discuss “the most significant factors that …

We examine the association between changes in companies' textual risk disclosures in 10-K
filings and changes in stock market and analyst activity around the filings. We find that …

Purpose–The purpose of this paper is to contribute to the existing disclosure literature by
examining the determinants of narrative risk information in the interim reports for a sample of …

This paper investigates the impact of corporate risk levels on aggregated, voluntary and
mandatory risk disclosures in the annual report narratives of UK non-financial listed …

In this paper, we propose a framework for the analysis of risk communication and an index to
measure the quality of risk disclosure. Mainstream literature on voluntary disclosure has …

Purpose–The purpose of this paper is to explore the availability of risk disclosures in the
annual reports of Malaysian companies by focusing on the non‐financial section of the …