Improving the relevance of risk factor disclosure in corporate annual reports-Reference-Cited by-同舟云学术

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Improving the relevance of risk factor disclosure in corporate annual reports

Published:2014-03 Issue:1 Volume:46 Page:91-107
ISSN:0890-8389
Container-title:The British Accounting Review
language:en
Short-container-title:The British Accounting Review

Author:

Abraham Santhosh,Shrives Philip J.

Publisher

Elsevier BV

Subject

Accounting

Reference92 articles.

1. Analysing the determinants of narrative risk information in UK FTSE 100 annual reports;Abraham;The British Accounting Review,2007

2. Disclosure of certain significant risks and uncertainties;AICPA,1994

3. Statement on operating and financial review (OFR);ASB,1993

4. Operating and financial review;ASB,2003

5. Reporting statement: Operating and financial review;ASB,2006

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