What Drives Quality of Firm Risk Disclosure? The Impact of a National Disclosure Standard and Reporting Incentives under IFRS

By A. Miihkinen. 2012

223 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/7ab94e7f585b75b6d875104a2dd48c59f3be2a60

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. K. Hussainey
2. Hichem Khlif
3. Collins G. Ntim
4. Khaleed Omair Alotaibi
5. Ahmed A. Elamer
6. Sherif El-Halaby
7. Hussein A. Abdou
8. Ahmed Hassanein

In Management Information Systems

1. K. Hussainey
2. Hichem Khlif

Citations in the corpus

• What drives mandatory and voluntary risk reporting variations across Germany, UK and US? (2015, unknown): “These results are consistent with prior literature on risk reporting (e.g., Miihkinen, 2012; Elshandidy et al., 2013).”
• The association between risk disclosure and firm characteristics: a meta-analysis (2016, background): “While Deumes (2008), Miihkinen (2012), Ntim, Lindop, and Thomas 2013 and Elshandidy, Fraser, and Hussainey (2013) find a positive association between risk levels and risk reporting, Lajili and Zeghal (2005), Dobler, Lajili, and Zéghal (2011) and Linsley and Shrives (2006) do not find any…”