... Agency theory IFRS 7 Risk disclosure Risk disclosure has been of increasing importance in international policy arenas and raised significant interest around the world since the major corporate collapse in 2007-2008. Given this importance, earlier literature on risk disclosure has focused...

... “information about an entity’s exposure to risks and how those risks are managed”. IFRS 7 includes risk disclosures that supersede those in IAS 32 and IAS 30, and became effective from January 2007. The purpose of this paper is to analyze the current disclosure practices of Romanian companies related...