Analysing the determinants of narrative risk information in UK FTSE 100 annual reports

By Santhosh Abraham, Paul Cox. 2007

561 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/485c20eb808d826759f882a051dd9df4e815f282

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Citations in the corpus

Islamic Governance, National Governance, and Bank Risk Management and Disclosure in MENA Countries (2017, background): “…existing RDPs research is largely focused on examining the influence of either firm-level characteristics (e.g., Dobler et al., 2011; Linsley & Shrives, 2006) or internal corporate governance mechanisms (Abraham & Cox, 2007; Ntim et al., 2013) on RDPs in non-financial firms in developed countries.”
Risk reporting: An exploratory study on risk management disclosure in Malaysian annual reports (2008, background): “The most recent study on factors that influence risk disclosure was conducted by Abraham and Cox (2007)”
The board's role in risk disclosure: an exploratory study of Italian listed state-owned enterprises (2016, methodology): “Prior research supports their positive association with voluntary disclosure in general and with risk disclosure in particular (Abraham and Cox, 2007; Oliveira et al., 2011).”
What Drives Quality of Firm Risk Disclosure? The Impact of a National Disclosure Standard and Reporting Incentives under IFRS (2012, methodology): “…and quality of risk disclosure In recent years scholars have showed an increasing research interest in risk disclosure (e.g., Roulstone, 1999; Solomon et al., 2000; Beretta & Bozzolan, 2004; Lajili & Zéghal 2005; Linsley & Shrives, 2006; Abraham & Cox, 2007; Dobler, 2008; Dobler et al., 2011).”
What drives mandatory and voluntary risk reporting variations across Germany, UK and US? (2015, unknown): “those studies that do not distinguish voluntary from mandatory risk reporting (e.g., Linsley and Shrives, 2006; Abraham and Cox, 2007) when studying the incentives behind risk reporting.”
Corporate governance and corporate social responsibility disclosure: evidence from Saudi Arabia (2016, background): “Advances in Accounting 24 (2): 191-201.”
Determinants of narrative risk disclosures in UK interim reports (2012, background): “Such information helps the users to assess the present and the future risk, which is essential to optimise their revenues, by holding well diversiﬁed portfolios (Abraham and Cox, 2007).”
Economic Consequences of Key Performance Indicators' Disclosure Quality (2015, unknown): “We start with the 2011 Financial Times ranking to identify the top 350 UK firms based on market value.14 Following the literature (e.g., Abraham and Cox, 2007; Beretta and Bozzolan, 2004), we then exclude financial firms, given their specific characteristics and the different framework for…”
Corporate risk disclosure by UK firms: trends and determinants (2009, background): “, Abraham and Cox, 2007; Linsley and Shrives, 2006; Woods and Reber, 2003). These studies investigated different issues, covered different data sets; and applied different studies samples. For example, Beretta and Bozzolan (2004) proposed a framework of risk communication and applied it on a sample ”