Accès libre

Enhancing quality of information through risk reporting in financial statements

   | 15 juin 2018
À propos de cet article

Citez

Abraham, S. & Shrives, P. (2014) Improving the relevance of risk factor disclosure in corporate annual reports, The British Accounting Review, 46, 91-10710.1016/j.bar.2013.10.002Search in Google Scholar

ACCA, (2014). Risk reporting, Retrieve from http://www.accaglobal.com/content/dam/acca/global/PDF-technical/financial-reporting/pol-afb-rr.pdfSearch in Google Scholar

Beretta, S., & Bozzolan, S. (2004) A framework for the analysis of firm risk communication. The International Journal of Accounting, 39(3), 265-28810.1016/j.intacc.2004.06.006Search in Google Scholar

Bodea, C.N. & Purnus, A. (2012). Project risk simulation methods - a comparative analysis. Management and Marketing Challenges for the Knowledge Economy, 4, 565-580Search in Google Scholar

Brown, P. & Tarca, A. (2005). A commentary on issues relating to the enforcement of International Financial Reporting Standards in the EU. European Accounting Review, 14(1), 181-212.10.1080/0963818042000338997Search in Google Scholar

Cohen, R., Polk, C., & Vuolteenaho T. (2009). The price is (almost) right. Journal of Finance, 64(6), 2739-2782.10.1111/j.1540-6261.2009.01516.xSearch in Google Scholar

Core, J. (2001). A Review of the empirical disclosure literature: discussion, Journal of Accounting and Economics, 31, 441-45610.1016/S0165-4101(01)00036-2Search in Google Scholar

Diamond, D., & Verrecchia R. (1991). Disclosure, Liquidity, and the Cost of Capital, Journal of Finance, 46, 1325-1360.10.1111/j.1540-6261.1991.tb04620.xSearch in Google Scholar

Fama, E.F., & French, K.R. (1992). The cross-section of Expected Stock Returns. Journal of Finance, 47, 427-486.10.1111/j.1540-6261.1992.tb04398.xSearch in Google Scholar

Healy, P. M., & Palepu, K.G (2000). Information asymmetry, corporate disclosure and the capital markets. A Review of the Empirical Disclosure Literature. Retrieved from http://ssrn.com/abstract=258514Search in Google Scholar

Healy, P.M., & Palepu, K.G. (2001). Information asymmetry corporate disclosure, and the capital markets: A review of the empirical disclosure literature, Journal of Accounting and Economics, 31, 405-440.10.1016/S0165-4101(01)00018-0Search in Google Scholar

Hodder, L. (2002). Reliability and relevance of SEC market risk disclosures by commercial banks. Working Paper, Stanford University.Search in Google Scholar

Hodder, L., Koonce, L., & McAnally, M. L. (2001). SEC market risk disclosures: Implications for judgment and decision making. Accounting Horizons, 15(1), 49-70.10.2308/acch.2001.15.1.49Search in Google Scholar

Jensen, M.C., & Meckling W.H. (1976). Theory of the firm: Managerial behaviour, agency costs and ownership structure. Journal of Financial Economics, 3, (4), 305-360.10.1016/0304-405X(76)90026-XSearch in Google Scholar

Jones, M. & Shoemaker, P. (1994). Accounting narratives: a review of empirical studies of content and readability. The Journal of Accounting Literature, 13, 142-184.Search in Google Scholar

Koonce, L., Nelson, K. K., & Shakespeare, C. M. (2011). Judging the relevance of fair value for financial instruments. The Accounting Review, 86(6), 2075-2098.10.2308/accr-10134Search in Google Scholar

Koonce, L., Williamson, M., & Winchel. J. (2010). Consensus information and nonprofessional investors’ reaction to the revelation of estimate inaccuracies. The Accounting Review, 85 (3), 979-1000.10.2308/accr.2010.85.3.979Search in Google Scholar

Kothari, S.P. (2015). The role of financial reporting in reducing financial risks in the market. Retrieved from http://www.economicadventure.org/economic/conf/conf44/cf446.pdfSearch in Google Scholar

Kythreotis, A. (2014). Measurement of financial reporting quality based on IFRS conceptual framework's fundamental qualitative characteristics, European Journal of Accounting, Finance & Business, 2 (3), 4-29.Search in Google Scholar

Leuz, C. & Verrecchia, R. (2000). The Economic Consequences of Increased Disclosure, Working Paper, University of Pennsylvania.10.2139/ssrn.171975Search in Google Scholar

Linsley, P. M., & Shrives, P. J. (2006). Risk reporting: A study of risk disclosures in the annual reports of UK companies. The British Accounting Review, 38, 387-404.10.1016/j.bar.2006.05.002Search in Google Scholar

Mohobbot, A. (2005). Corporate risk reporting practices in annual reports of Japanese companies. Journal of Japanese Association for International Accounting Studies, 113-133.Search in Google Scholar

Nekrasov, A. & Shroff, P. K. (2009). Fundamentals-Based Risk Measurement in Valuation. The Accounting Review, 84(6), 1983-2011.10.2308/accr.2009.84.6.1983Search in Google Scholar

Pervan, I., Horak, H., & Vasilj, M. (2010). Financial reporting regulation for the listed companies: Analysis for selected Eastern European transitional countries in the process of EU enlargement. Economic Thought and Practice, 19, 277-309.Search in Google Scholar

Pivac, S., Vuko, T., & Cular, M. (2013). Comparative analysis of annual report disclosure quality for Slovenian and Croatian listed companies. Dolenjske Toplice: Proceedings of the 12th International Symposium on Operational Research, 305-311.Search in Google Scholar

Pivac, S., Vuko, T., & Cular, M. (2017). Analysis of annual report disclosure quality for listed companies in transition countries, Economic Research-Ekonomska Istraživanja, 30(1), 721-731.10.1080/1331677X.2017.1311231Search in Google Scholar

Pownall, G. & Schipper, K. (1999). Implications of Accounting Research for the SEC’s Consideration of International Accounting Standards for U.S. Securities Offerings, Accounting Horizons, 13, 259-280.10.2308/acch.1999.13.3.259Search in Google Scholar

PricewaterhouseCoopers (2005). Risk Perspectives. Bringing together leading risk management insights from the banking industry. Retrieve from https://www.pwc.com/gx/en/banking-capital-markets/pdf/riskperspectives.pdfSearch in Google Scholar

Robb, S. W. G., Single, L. E. & Zarzeski, M. T. (2001). Nonfinancial Disclosures across Anglo-American Countries. Journal of International Accounting, 10(1), 71-83.10.1016/S1061-9518(01)00036-2Search in Google Scholar

Ryan, S.G. (1997). A survey of research relating accounting numbers to systematic equity risk: Implications for risk disclosure policy and future research. Accounting Horizons, 11(2), 82-95.Search in Google Scholar

Ryan, S.G. (2011). Risk Reporting Quality: Implications of Academic Research for Financial Reporting Policy, Retrieve from SSRN: https://ssrn.com/abstract=1970088Search in Google Scholar

Saunders, M., Thornhill, P., & Lewis, A. (2009). Research Methods for Business Students, 5th Edition, Prentice Hall.Search in Google Scholar

Van Beest, F., Braam, G., & Boelens, S. (2009). Quality of Financial Reporting: measuring qualitative characteristics. NiCE Working Paper 09-108. Institute for Management Research. Radboud University Nijmegen.Search in Google Scholar

Vanstraelen, A., Zarzeski, M.T. & Robb, S.W.G. (2003). Corporate Non-Financial Disclosure Practices and Financial Analyst Forecast Ability Across Three European Countries. Journal of International Financial Management & Accounting, 14, 249-278.10.1111/1467-646X.00098Search in Google Scholar

Wulandari, R. E. & Rahman, A.R. (2004). A Cross-country study on the Quality, Acceptability and Enforceability of Accounting standards and the Value Relevance of Accounting Earnings, http://www.oecd.org/finance/financial-markets/33735584.pdf.Search in Google Scholar

Yates, F., Lee, J., & Bush, J., (1997). General Knowledge Overconfidence: Cross-National Variations, Response Style, and “Reality”. Organizational behaviour and human decision processes, 70(2), 87-94.10.1006/obhd.1997.2696Search in Google Scholar

eISSN:
2558-9652
Langue:
Anglais