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Keywords: Risk
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2020) 33 (4-5): 615–633.
Published: 10 August 2020
...Fragiskos K. Gonidakis; Andreas G. Koutoupis; Anastasios D. Tsamis; Maria-Eleni K. Agoraki Purpose The purpose of this study is to investigate risk disclosure in listed Greek companies. The effects of the financial crisis were also considered. Design/methodology/approach This study aimed...
Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2020) 33 (2): 343–361.
Published: 06 February 2020
...Meysam Bolgorian; Ali Mayeli Purpose This paper aims to investigate the relationship between accounting conservatism and money laundering risk. For this goal, the authors construct an index for measuring money laundering risk at the firm level for Iranian listed firms in the Tehran Stock Exchange...
