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Keywords: Risk disclosures
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2024) 37 (1): 39–56.
Published: 18 December 2023
... of risk disclosure information. Design/methodology/approach Readability analyses are performed on companies listed on the Johannesburg Stock Exchange (JSE) from 2005 to 2021. The sample period includes the period when companies disclosed information according to IAS 39 (2005–2017) and IFRS 9 (2018...
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...
