Table 1.

Literature search process and number of articles identified

Query in ScopusQuery 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
1,004338
No. of articles after merging the queries’ output1,342
Less: Duplicated articles–211
No. of articles after the initial search1,131
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 screening1,075
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 study209
Note(s):

This table summarizes the multistep screening and selection process used to identify the 209 empirical RD articles included in the review

Source(s): Authors’ own work

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