Browsing Accounting & Information Systems by Subject "Risk disclosure"
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Risk disclosure, income smoothing and firm risk
( Emerald , 2020 , Article)Purpose: Evidence on whether firms with higher risk choose a more transparent or more opaque risk reporting strategy in their annual reports is mixed. A potential explanation is that firms choose an alternative reporting ... -
Risk reporting and earnings smoothing: signaling or managerial opportunism?
( Emerald , 2022 , Article)Purpose: The purpose of this study is to examine the association between two reporting mechanisms used by managers to communicate risk information to the capital market: risk disclosure and earnings smoothing. Design/met ...