A framework for the analysis of firm risk communication

By Sergio Beretta, Saverio Bozzolan. 2004

672 citations recorded by the source corpus.

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Citations in the corpus

Determinants of narrative risk disclosures in UK interim reports (2012, background): “Despite of recent increase in risk research, prior CRD studies focused on CRD determinants in the annual reports (Abraham and Cox, 2007; Beretta and Bozzolan, 2004; Hassan, 2009; Lajili and Ze´ghal, 2005; Linsley and Shrives, 2000, 2005, 2006; Marshall and Weetman, 2002, 2007; Rajab and…”
Forward-Looking Disclosures, Financial Verifiability and Analysts' Forecasts: A Study of Cross-Listed European Firms (2009, methodology): “…risk reporting issued by professional bodies (AICPA, 1994; CICA, 2001; FASB, 2001; ICAEW, 2000), the results of previous empirical works (Robb et al., 2001; Beretta and Bozzolan, 2004), and the guidelines for risk assessment and analysis proposed by practitioners (Bell et al., 1997; DeLoach, 2000).”
Aggregated, Voluntary and Mandatory Risk Disclosure Incentives: Evidence from UK FTSE All Share Companies (2013, methodology): “methods of content analysis: the manual method (Beattie et al., 2004, 2008; Beretta and Bozzolan, 2004; Linsley and Shrives, 2006; Abraham and Cox, 2007) and the automated method (Hussainey et al.”
Economic Consequences of Key Performance Indicators' Disclosure Quality (2015, neutral): “…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 disclosure…”
Determinants of forward-looking disclosures in integrated reporting (2018, background): “Shareholders and other stakeholders require public companies to disclose information regarding their future prospects, as the economic environment is too dynamic to rely only on backward-looking information (Beretta and Bozzolan, 2004; Menicucci, 2013).”
The impact of multi-layer governance on bank risk disclosure in emerging markets: the case of Middle East and North Africa (2019, background): “…prior empirical 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;…”
What Drives Quality of Firm Risk Disclosure? The Impact of a National Disclosure Standard and Reporting Incentives under IFRS (2012, methodology): “…high growth prospects (P/B) provide a high level of risk information, and this is also evenly distributed across different risk categories.24 Our conjecture is that 23 Beretta & Bozzolan (2004) document a non-significant regression coefficient for firm size in their risk- disclosure quality study.”
Disclosure Measurement in the Empirical Accounting Literature - A Review Article (2010, methodology): “A number of prior studies employ manual content analysis (e.g., Electronic copy available at: https://ssrn.com/abstract=1640598 17 Hackston and Milne, 1996; Francis, Hanna and Philbrick, 1997; Beretta and Bozzolan, 2004; Linsley and Shrives, 2006).”