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...

This paper draws on extensive fieldwork to explore the nature, scope, and implications of management preparations for the question and answer session (Q&A) that occurs during a firm's results presentation. Prior literature has associated the value of this encounter with investor–manager...

Chapter 1: Introduction to accounting -- Chapter 2: Accounting concepts and systems -- Chapter 3: Financial analysis: part I -- Chapter 4: Financial analysis: part II -- Chapter 5: Business planning -- Chapter 6: Budgets and performance management -- Chapter 7: Cash flow and working capital...

Introduction to accounting -- Accounting concepts and systems -- Financial analysis: part i -- Financial analysis: part ii -- Business planning -- Budgets and performance management -- Cash and working capital management -- Pricing decisions -- Investment decisions -- Financing decisions --...