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Discretionary Risk Disclosures

The Accounting Review (2003) 78 (2): 449–469.
This article has been cited by the following articles in journals that are participating in CrossRef Cited-by Linking.
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Australian Journal of Management (2024) 49 (2): 192.
Empirical research on banks' risk disclosure: Systematic literature review, bibliometric analysis and future research agenda
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International Review of Financial Analysis (2024) 95: 103357.
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Filling the gap and moving forward: a review of analytical and empirical studies of disclosure and cost of capital
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Journal of Accounting Literature (2023) 45 (1): 130.
Do MD&A Risk Disclosures Reduce Stock Price Crash Risk? Evidence from China
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International Journal of Financial Studies (2023) 11 (4): 147.
A sense of risk: Responses to crowdfunding risk disclosures
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Journal of Accounting Literature (2023) 45 (1): 100.
The Trade-Off Between Mandatory and Voluntary Disclosure: Evidence From Oil Companies’ Risk Reporting
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International Journal of Islamic and Middle Eastern Finance and Management (2023) 16 (4): 716.
Brexit disclosure – companies’ honest or bogus perceptions of risk?
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Journal of Accounting and Public Policy (2023) 42 (3): 107034.
The Materiality of Risk Factor Disclosures through a Structural Topic Model
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Joint impact of corporate governance and risk disclosures on firm value: Evidence from emerging markets
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A real effect across time: disclosure quality, cost of capital and profitability
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Journal of Accounting Literature (2023) 45 (1): 154.
Firm Disclosure Under Relationship Lending: Theory and Evidence from Bailout Loans
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Climate Risk Disclosure and Risk Sharing in Financial Markets
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YAPAY ZEKÂ ALGORİTMALARI İLE DÖNÜŞEN DENETİM ARAÇLARI ÜZERİNE BİR DEĞERLENDİRME
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Denetişim (2023) (27): 72.
Do mandatory risk factor disclosures reduce stock price crash risk?
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Risk reporting and earnings smoothing: signaling or managerial opportunism?
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Determinants and Consequences of Risk Disclosure: Evidence from Chinese Stock Markets during the COVID-19 Pandemic
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The value relevance of risk-related disclosure: Does the tone of disclosure matter?
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A Tale of Two Supervisors: Compliance with Risk Disclosure Regulation in the Banking Sector*
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Risk reporting: do country-level institutional forces really matter?
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Asian Review of Accounting (2022) 30 (2): 258.
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Risk disclosure and firm operational efficiency
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Learning about risk-factor exposures from earnings: Implications for asset pricing and manipulation
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Should the SEC allow managers discretion when disclosing risk factors? Evidence from peer data breaches and cyber risk factors
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Risk Disclosure and Cost of Equity: A Bayesian Approach
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Revista CEA (2020) 6 (11): 25.
Smoke and Mirrors? Disclosures in the Marijuana Industry in Canada
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Accounting Perspectives (2020) 19 (3): 149.
Voluntary Disclosure and Informed Trading*
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Contemporary Accounting Research (2020) 37 (4): 2257.
Risk disclosure noncompliance
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Journal of Accounting and Public Policy (2020) 39 (3): 106739.
Mutual Funds and Risk Disclosure: Information Content of Fund Prospectuses
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Risk disclosure and firm risk: Evidence from Canadian firms
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Journal of Business Research (2020) 106: 158.
Risk disclosure, income smoothing and firm risk
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Board Characteristics and Disclosure Tone
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  • Antti Miihkinen
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Voluntary disclosure, mandatory disclosure and the cost of capital
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Do Risk Factor Disclosures Reduce Stock Price Crash Risk?
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Does SEC FRR No. 48 disclosure communicate risk management effectiveness?
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How Disclosing a Prior Cyberattack Influences the Efficacy of Cybersecurity Risk Management Reporting and Independent Assurance
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Religious social norms and CSR deficiency disclosure
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Risk Committees and Implied Cost of Equity Capital
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Hedge Fund Voluntary Disclosure
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Risk disclosures, governance and ownership: Evidence from German non-listed firms
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Corporate Ownership and Control (2018) 15 (4): 46.
  • Online ISSN 1558-7967
  • Print ISSN 0001-4826

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