Attributes of Corporate Risk Disclosure: An International Investigation in the Manufacturing Sector

By M. Dobler, Kaouthar Lajili, Daniel Zéghal. 2011

224 citations recorded by the source corpus.

Subfields: Accounting, General Agricultural and Biological Sciences, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/494b95bc471248dfe4fda05fb06a959dc6c07e7e

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Citations in the corpus

Islamic Governance, National Governance, and Bank Risk Management and Disclosure in MENA Countries (2017, methodology): “Most prior literature on RDPs focuses on firm-specific factors (e.g., Dobler et al., 2011; Helbok & Wagner, 2006).”
Corporate governance and risk disclosure: evidence from Saudi Arabia (2019, unknown): “However, although several Corporate Governance (CG) codes and developed countries, such as the USA, the UK, and Germany mandate certain kinds of risk information disclosure, a large portion of risk information is still offered on a voluntary basis (Elshandidy et al., 2015; Moumen et al., 2015). This”
The impact of multi-layer governance on bank risk disclosure in emerging markets: the case of Middle East and North Africa (2019, background): “The existing evidence on the determinants of, and the motives for, cross-country risk disclosures (Dobler et al., 2011; Elshandidy et al., 2015) emphasises the significance of observing variances in risk disclosure practices and examining the speciﬁc variables that can explain such differences.”
The tone of business model disclosure: an impression management analysis of the integrated reports (2015, background): “In particular, Dobler et al. (2011) claim that ‘‘unverified disclosure’’ like forecasts are subject to greater discretion with respect to ‘‘verified disclosure’’ referring to past events.”
What drives mandatory and voluntary risk reporting variations across Germany, UK and US? (2015, unknown): “More recently, Dobler et al. (2011) find that high-leverage US firms are likely to provide more risk disclosure in their narratives than highleverage German firms.”
The association between risk disclosure and firm characteristics: a meta-analysis (2016, background): “Since Dobler, Lajili, and Zéghal (2011) encompasses four independent samples.”
What Drives Quality of Firm Risk Disclosure? The Impact of a National Disclosure Standard and Reporting Incentives under IFRS (2012, background): “The reluctance of firms to provide monetary assessments of risk information is consistent with the findings of Beretta & Bozzolan (2004), Linsley & Shrives (2006), and Dobler et al. (2011).”