The question of non-financial and risk disclosures in corporate annual statements has been discussed globally for over … risk in a CSR or integrated reports, and whether it is possible to assess going-concern risks based on the reports. The … author analysed the content of selected CSR and integrated reports to describe the scope and structure of going-concern risk …

Creative accounting has its background since early studies in 1975, until the present time. It continues to be a … literature? 2. Which are the terms that are most frequently encountered in the literature associated with "creative accounting? 3 …. Which are the journals that have the highest frequency of articles written on the topic "creative accounting"? 4. Over time …

Creative accounting is considered to be a 21st-century phenomenon that has received increased attention after the … worldwide economic crisis and budget deficits, particularly the prevention and detection of accounting manipulation. Creative … accounting is a practice that influences financial indicators by using accounting knowledge and rules that do not explicitly …

This paper aims to research the topics related to risk included in non-financial disclosure (NFD) of companies listed … on the Warsaw Stock Exchange (WSE) and explore factors that influence the risk topics ratio in NFD. We applied a content … analysis using topic modeling to discover latent risk topics in NFD. Next, with Ward's clustering, we identified four groups of …

. The study was based on the explanatory theories of risk disclosure usually found in the literature, namely, the legitimacy … different types of risk as dependent variables. The size, profitability, indebtedness, independence, and gender diversity in the …, and the activity sector. The paper contributes to the literature about the explanatory factors of risk disclosure by …

This study examines how airlines in the United States report risk at a difficult and uncertain time as a result of the … used to locate the key ideas and themes addressed in the risk reporting sections. Following the pandemic, the themes that … study adds to the body of knowledge on risk profiling, particularly as it relates to the airline business, and it offers …

This research examines the relationship between the risk management committee and textual risk disclosure. Textual risk … disclosure is measured using the use of a risk-contained tone in the annual report. We employed empirical analysis for the … Indonesian listed firms for the period 2010 to 2018. The findings of this research suggest that the existence of the risk …

Tax avoidance is one of the most frequent reasons for which companies tend to resort to creative accounting techniques …