Literature search process and number of articles identified
| Query in Scopus | Query in Web of Science |
|---|---|
| TITLE-ABS-KEY(“risk discl*”) OR TITLE-ABS-KEY (“risk info*”) OR TITLE-ABS-KEY (“risk report*”) OR TITLE-ABS-KEY(“risk factor* discl*”) OR TITLE-ABS-KEY (“risk factor* report*”) OR TITLE-ABS-KEY (“risk factor* info*”) AND PUBYEAR > 1999 AND PUBYEAR < 2026 AND (LIMIT-TO (DOCTYPE, “ar”)) AND [LIMIT-TO (SUBJAREA, “BUSI”)] AND [LIMIT-TO (LANGUAGE, “English”)] | TS = (“risk discl*” OR “risk infor*” OR “risk report*” OR “risk factor* discl*” OR “risk factor* report*” OR “risk factor* info*”) AND LA = (English) AND WC = (“Business” OR “Management”) AND DT = (“Article” OR “Early Access”) |
| Publication date: 2000-01-01 to 2025-09-30 | |
| 1,004 | 338 |
| No. of articles after merging the queries’ output | 1,342 |
| Less: Duplicated articles | –211 |
| No. of articles after the initial search | 1,131 |
| Less: Studies that are not classified as articles | –23 |
| Less: Articles not accessible in full text | –30 |
| Less: Articles not written in the English language | –3 |
| No. of articles after preliminary screening | 1,075 |
| Less: Commentary | –1 |
| Less: Literature, regulation and historical reviews | –5 |
| Less: Conceptual and modeling studies | –13 |
| Less: Articles out of scope despite mentioning the selected keywords in the searched fields | –723 |
| Less: Articles on financial firms as a sample | –124 |
| No. of articles reviewed in this study | 209 |
| Query in Scopus | Query in Web of Science |
|---|---|
| TITLE-ABS-KEY(“risk discl*”) | |
| Publication date: 2000-01-01 to 2025-09-30 | |
| 1,004 | 338 |
| Less: Duplicated articles | –211 |
| Less: Studies that are not classified as articles | –23 |
| Less: Articles not accessible in full text | –30 |
| Less: Articles not written in the English language | –3 |
| Less: Commentary | –1 |
| Less: Literature, regulation and historical reviews | –5 |
| Less: Conceptual and modeling studies | –13 |
| Less: Articles out of scope despite mentioning the selected keywords in the searched fields | –723 |
| Less: Articles on financial firms as a sample | –124 |
This table summarizes the multistep screening and selection process used to identify the 209 empirical RD articles included in the review
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