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Risk Reporting : A Review of the Literature and Implications for Future Research

Elshandidy, Tamer - 2018

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...

Persistent link: https://www.econbiz.de/10012915677

Environmental incentives for and usefulness of textual risk reporting : evidence from Germany

Elshandidy, Tamer; Shrives, Philip J. - In: The international journal of accounting : TIJA 51 (2016) 4, pp. 464-486

Persistent link: https://www.econbiz.de/10011630544

Value relevance of accounting information : evidence from an emerging market

Elshandidy, Tamer - In: Advances in accounting : a research annual 30 (2014) 1, pp. 176-186

Persistent link: https://www.econbiz.de/10010378715

Risk reporting: A review of the literature and implications for future research ✩

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...

Persistent link: https://www.econbiz.de/10014839729

Integrated reporting, textual risk disclosure and market value

Elshandidy, Tamer; Elmassri, Moataz; Elsayed, Mohamed - In: Corporate governance : international journal of … 22 (2022) 1, pp. 173-193

Persistent link: https://www.econbiz.de/10012939832

Stock price informativeness of risk disclosure : does time orientation matter?

Elshandidy, Tamer; Ahmed, Yousry - In: The quarterly review of economics and finance : journal … 89 (2023), pp. 149-162

Persistent link: https://www.econbiz.de/10014428420

Does soft information determine credit risk? : text-based evidence from European banks

Acheampong, Albert; Elshandidy, Tamer - In: Journal of international financial markets, … 75 (2021), pp. 1-33

Persistent link: https://www.econbiz.de/10012820865

Do IFRS and board of directors' independence affect accounting conservatism?

Elshandidy, Tamer; Hassanein, Ahmed - In: Applied financial economics 24 (2014) 16/18, pp. 1091-1102

Persistent link: https://www.econbiz.de/10010418960

Aggregated, voluntary, and mandatory risk disclosure incentives : evidence from UK FTSE all-share companies

Elshandidy, Tamer; Fraser, Ian; Hussainey, Khaled - In: International review of financial analysis 30 (2013), pp. 320-333

Persistent link: https://www.econbiz.de/10010461547

What drives mandatory and voluntary risk reporting variations across Germany, UK and US?

Elshandidy, Tamer; Fraser, Ian; Hussainey, Khaled - In: The British accounting review : the journal of the … 47 (2015) 4, pp. 376-394

Persistent link: https://www.econbiz.de/10011419364

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