We examine companies' risk disclosure compliance with IFRS risk disclosure rules for the first fiscal year following … the year 2007. For a sample of 383 firms from 20 European countries we find that average risk disclosure compliance is 62 … percent only. Countries' enforcement strength is generally positively associated with risk disclosure compliance, and even …

from these two related disclosures. Our first experiment varies the hedged item risk disclosure format (quantitative or … item disclosures alongside quantitative hedging instrument risk disclosures, affects investors' integration of information … qualitative) and the portion of risk hedged (small or large). We find that when disclosure formats are mismatched, the less …

these two related disclosures. Our first experiment varies the hedged item disclosure format (quantitative or qualitative …) and the portion of risk hedged (small or large). We find that when disclosure formats are mismatched, the less comparable …, risk and investment judgments were influenced by the more prominent quantitative hedging instrument disclosures. Our second …

financial markets, public companies are required to disclose potential risks to their investors, and such risk disclosure … concerns are often addressed by crowd-based platforms. In this study, we examine whether and how risk disclosure of … crowdfunding projects influences crowdfunders' project perceptions and funding decisions. To examine the impact of risk disclosure …

Evidence from an interactive experiment indicates that the tendency of users to anchor on one-sided disclosures of risk … (i.e., disclosing upside potential or downside risk, but not both) is robust to whether disclosures are determined …-sided risk disclosures are robust to a strategic environment, strategic agents can capitalize on these biases, extending the menu …