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Keywords: Risk reporting quality
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Journal Articles
Journal of Applied Accounting Research (2024) 25 (4): 783–811.
Published: 26 September 2023
... and specific information and most risk disclosures are sticky. Beretta and Bozzolan (2004) developed a model for risk reporting quality that consisted of four dimensions: quantity, density, depth and outlook profile. This study is the first structured research in the literature in which a model...
