The disclosure of risk in financial statements

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Corporate risk disclosure by UK firms: trends and determinants (2009, background): “However, companies’ external reporting at the turn of the century was perceived as lacking an adequate disclosure on risk and uncertainties (Cabedo and Tirado, 2004).”
The impact of multi-layer governance on bank risk disclosure in emerging markets: the case of Middle East and North Africa (2019, background): “…studies that suggest that they can impact on the level of bank risk disclosures (Abraham & Cox, 2007; Barakat & Hussainey, 2013; Beretta & Bozzolan, 2004; Cabedo & Tirado, 2004; Elshandidy et al., 2013; Elshandidy & Neri, 2015; Mokhtar & Mellett, 2013; Ntim et al., 2013; Savvides & Savvidou, 2012).”
Determinants of narrative risk disclosures in UK interim reports (2012, background): “Risk disclosure helps in investors’ investment decisions-making process by evaluating the information disclosed by a firm in order to establish levels of various risks it faces, then; their decision will be taken based on expected return and risk considerations (Cabedo and Tirado, 2004).”