Elshandidy, Tamer; Shrives, Philip J.; Bamber, Matt; … - In: Journal of Accounting Literature 40 (2018) 1, pp. 54-82
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 themes: the incentives for and/or informativeness of risk reporting. Our review demonstrates areas of significant...
