Purpose: Few studies have focused on emerging markets owing to difficulties in identifying the real effect of disclosures on these economies. To fill this gap, this paper investigates the main drivers for risk disclosure quality for Chinese financial firms, and further studies the impact of such...

The aim of this study is to investigate how Italian listed companies behave about risk disclosure and how they manage the risks they face or will face. I study companies listed on Italian Stock market disclosing risk reporting in their annual reports between 2005 (first year of adoption of IAS)...