메뉴 건너뛰기




Volumn 43, Issue 2, 2008, Pages 184-206

Incentives for risk reporting - A discretionary disclosure and cheap talk approach

Author keywords

Cheap talk; Discretionary disclosure models; Incentives; Regulation; Risk management; Risk reporting

Indexed keywords


EID: 80655147199     PISSN: 00207063     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.intacc.2008.04.005     Document Type: Article
Times cited : (154)

References (99)
  • 1
    • 0040243332 scopus 로고
    • Reporting uncertainty and assessment of risk: Replication and extension in a Canadian setting
    • Abdel-khalik A.R., Graul P.R., and Newton J.D. Reporting uncertainty and assessment of risk: Replication and extension in a Canadian setting. Journal of Accounting Research 24 3 (1986) 372-382
    • (1986) Journal of Accounting Research , vol.24 , Issue.3 , pp. 372-382
    • Abdel-khalik, A.R.1    Graul, P.R.2    Newton, J.D.3
  • 2
    • 85005305538 scopus 로고
    • The market for "lemons": Quality uncertainty and the market mechanism
    • Akerlof G.A. The market for "lemons": Quality uncertainty and the market mechanism. The Quarterly Journal of Economics 84 3 (1970) 488-500
    • (1970) The Quarterly Journal of Economics , vol.84 , Issue.3 , pp. 488-500
    • Akerlof, G.A.1
  • 6
    • 0242583206 scopus 로고    scopus 로고
    • Long cheap talk
    • Aumann R.J., and Hart S. Long cheap talk. Econometrica 71 6 (2003) 1619-1660
    • (2003) Econometrica , vol.71 , Issue.6 , pp. 1619-1660
    • Aumann, R.J.1    Hart, S.2
  • 7
    • 0346757186 scopus 로고    scopus 로고
    • Möglichkeiten der Objektivierung der Lageberichterstattung über "Risiken der künftigen Entwicklung"
    • Baetge J., and Schulze D. Möglichkeiten der Objektivierung der Lageberichterstattung über "Risiken der künftigen Entwicklung". Der Betrieb 51 19 (1998) 937-948
    • (1998) Der Betrieb , vol.51 , Issue.19 , pp. 937-948
    • Baetge, J.1    Schulze, D.2
  • 9
    • 0041790655 scopus 로고    scopus 로고
    • Incentives versus standards: Properties of accounting income in four East Asian countries
    • Ball R., Robin A., and Wu J.S. Incentives versus standards: Properties of accounting income in four East Asian countries. Journal of Accounting and Economics 36 1-3 (2003) 235-270
    • (2003) Journal of Accounting and Economics , vol.36 , Issue.1-3 , pp. 235-270
    • Ball, R.1    Robin, A.2    Wu, J.S.3
  • 10
    • 0032264834 scopus 로고    scopus 로고
    • Discretionary management earnings forecast disclosures: Antecedents and outcomes associated with forecast venue and forecast specificity choices
    • Bamber L.S., and Cheon Y.S. Discretionary management earnings forecast disclosures: Antecedents and outcomes associated with forecast venue and forecast specificity choices. Journal of Accounting Research 36 2 (1998) 167-190
    • (1998) Journal of Accounting Research , vol.36 , Issue.2 , pp. 167-190
    • Bamber, L.S.1    Cheon, Y.S.2
  • 13
    • 84960610685 scopus 로고
    • Using privileged information to manipulate markets: Insiders, gurus, and credibility
    • Benabou R., and Laroque G. Using privileged information to manipulate markets: Insiders, gurus, and credibility. The Quarterly Journal of Economics 107 3 (1992) 921-958
    • (1992) The Quarterly Journal of Economics , vol.107 , Issue.3 , pp. 921-958
    • Benabou, R.1    Laroque, G.2
  • 14
    • 4344621464 scopus 로고    scopus 로고
    • A framework for the analysis of firm risk communication
    • Beretta S., and Bozzolan S. A framework for the analysis of firm risk communication. The International Journal of Accounting 39 3 (2004) 265-288
    • (2004) The International Journal of Accounting , vol.39 , Issue.3 , pp. 265-288
    • Beretta, S.1    Bozzolan, S.2
  • 17
    • 4344654756 scopus 로고    scopus 로고
    • Discussion of a framework for the analysis of firm risk communication
    • Botosan C.A. Discussion of a framework for the analysis of firm risk communication. The International Journal of Accounting 39 3 (2004) 289-295
    • (2004) The International Journal of Accounting , vol.39 , Issue.3 , pp. 289-295
    • Botosan, C.A.1
  • 19
    • 80054042314 scopus 로고    scopus 로고
    • The challenge of risk reporting: Regulatory and corporate responses
    • Carlon S., Loftus J.F., and Miller M.C. The challenge of risk reporting: Regulatory and corporate responses. Australian Accounting Review 13 3 (2003) 36-51
    • (2003) Australian Accounting Review , vol.13 , Issue.3 , pp. 36-51
    • Carlon, S.1    Loftus, J.F.2    Miller, M.C.3
  • 20
    • 77449150339 scopus 로고
    • Reporting on forecasts: A U.K. perspective
    • Carmichael D.R. Reporting on forecasts: A U.K. perspective. Journal of Accountancy 135 1 (1973) 36-47
    • (1973) Journal of Accountancy , vol.135 , Issue.1 , pp. 36-47
    • Carmichael, D.R.1
  • 21
    • 0035255698 scopus 로고    scopus 로고
    • Ethical behaviour in the U.K. audit profession: The case of the self-fulfilling prophecy under going-concern uncertainties
    • Citron D.B., and Taffler R.J. Ethical behaviour in the U.K. audit profession: The case of the self-fulfilling prophecy under going-concern uncertainties. Journal of Business Ethics 29 4 (2001) 353-363
    • (2001) Journal of Business Ethics , vol.29 , Issue.4 , pp. 353-363
    • Citron, D.B.1    Taffler, R.J.2
  • 22
    • 0042475412 scopus 로고    scopus 로고
    • Confirming management earnings forecasts, earnings uncertainty, and stock returns
    • Clement M., Frankel R., and Miller J. Confirming management earnings forecasts, earnings uncertainty, and stock returns. Journal of Accounting Research 41 4 (2003) 653-679
    • (2003) Journal of Accounting Research , vol.41 , Issue.4 , pp. 653-679
    • Clement, M.1    Frankel, R.2    Miller, J.3
  • 23
    • 33746620046 scopus 로고    scopus 로고
    • Risk regulations and financial disclosure - An investigation based on corporate communication in French traded companies
    • Combes-Thuélin E., Henneron S., and Touron P. Risk regulations and financial disclosure - An investigation based on corporate communication in French traded companies. Corporate Communications: An International Journal 11 3 (2006) 303-326
    • (2006) Corporate Communications: An International Journal , vol.11 , Issue.3 , pp. 303-326
    • Combes-Thuélin, E.1    Henneron, S.2    Touron, P.3
  • 24
    • 84922973085 scopus 로고
    • On risk and uncertainty in modern society
    • Corby B. On risk and uncertainty in modern society. Geneva Papers on Risk and Insurance 19 4 (1994) 235-243
    • (1994) Geneva Papers on Risk and Insurance , vol.19 , Issue.4 , pp. 235-243
    • Corby, B.1
  • 25
    • 0000510636 scopus 로고
    • Strategic information transmission
    • Crawford V., and Sobel J. Strategic information transmission. Econometrica 50 6 (1982) 1431-1451
    • (1982) Econometrica , vol.50 , Issue.6 , pp. 1431-1451
    • Crawford, V.1    Sobel, J.2
  • 26
    • 79953900310 scopus 로고    scopus 로고
    • Risk disclosure: An exploratory study of UK and Canadian banks
    • Crumpton M., Linsley P.M., and Shrives P.J. Risk disclosure: An exploratory study of UK and Canadian banks. Journal of Banking Regulation 3 3-4 (2006) 268-282
    • (2006) Journal of Banking Regulation , vol.3 , Issue.3-4 , pp. 268-282
    • Crumpton, M.1    Linsley, P.M.2    Shrives, P.J.3
  • 27
    • 84944553788 scopus 로고    scopus 로고
    • Risk position reporting in the South African life insurance industry
    • Dardis A. Risk position reporting in the South African life insurance industry. South African Actuarial Journal 2 2 (2002) 1-28
    • (2002) South African Actuarial Journal , vol.2 , Issue.2 , pp. 1-28
    • Dardis, A.1
  • 28
    • 84918625274 scopus 로고
    • Problems in interpreting prospectus profit forecasts
    • Dev S. Problems in interpreting prospectus profit forecasts. Accounting and Business Research 3 1 (1973) 110-116
    • (1973) Accounting and Business Research , vol.3 , Issue.1 , pp. 110-116
    • Dev, S.1
  • 29
    • 55149085671 scopus 로고    scopus 로고
    • Auditing corporate risk management - A critical analysis of a German particularity
    • Dobler M. Auditing corporate risk management - A critical analysis of a German particularity. The ICFAI Journal of Audit Practice 1 2 (2004) 49-64
    • (2004) The ICFAI Journal of Audit Practice , vol.1 , Issue.2 , pp. 49-64
    • Dobler, M.1
  • 30
    • 35948929970 scopus 로고    scopus 로고
    • National and international developments in risk reporting: May the German Accounting Standard 5 lead the way internationally?
    • Dobler M. National and international developments in risk reporting: May the German Accounting Standard 5 lead the way internationally?. German Law Journal 6 8 (2005) 1191-1200
    • (2005) German Law Journal , vol.6 , Issue.8 , pp. 1191-1200
    • Dobler, M.1
  • 32
    • 0036017571 scopus 로고    scopus 로고
    • The effect of earnings forecasts on earnings management
    • Dutta S., and Gigler F. The effect of earnings forecasts on earnings management. Journal of Accounting Research 40 3 (2002) 631-655
    • (2002) Journal of Accounting Research , vol.40 , Issue.3 , pp. 631-655
    • Dutta, S.1    Gigler, F.2
  • 33
    • 54649084744 scopus 로고    scopus 로고
    • Investor sophistication and voluntary disclosures
    • Dye R.A. Investor sophistication and voluntary disclosures. Review of Accounting Studies 3 3 (1998) 261-287
    • (1998) Review of Accounting Studies , vol.3 , Issue.3 , pp. 261-287
    • Dye, R.A.1
  • 34
    • 0042868548 scopus 로고    scopus 로고
    • An evaluation of "essays on disclosure" and the disclosure literature in accounting
    • Dye R.A. An evaluation of "essays on disclosure" and the disclosure literature in accounting. Journal of Accounting and Economics 32 1 (2001) 181-235
    • (2001) Journal of Accounting and Economics , vol.32 , Issue.1 , pp. 181-235
    • Dye, R.A.1
  • 36
    • 79958194288 scopus 로고    scopus 로고
    • Audit regulation, audit quality, and audit research in the post-Enron era: An analysis of nonaudit services
    • Leuz C., Pfaff D., and Hopwood A. (Eds), Oxford Univ. Press, Oxford et al.
    • Ewert R. Audit regulation, audit quality, and audit research in the post-Enron era: An analysis of nonaudit services. In: Leuz C., Pfaff D., and Hopwood A. (Eds). The economics and politics of accounting (2004), Oxford Univ. Press, Oxford et al. 239-263
    • (2004) The economics and politics of accounting , pp. 239-263
    • Ewert, R.1
  • 37
    • 27844569369 scopus 로고    scopus 로고
    • Economic effects of tightening accounting standards to restrict earnings management
    • Ewert R., and Wagenhofer A. Economic effects of tightening accounting standards to restrict earnings management. The Accounting Review 80 4 (2005) 1101-1124
    • (2005) The Accounting Review , vol.80 , Issue.4 , pp. 1101-1124
    • Ewert, R.1    Wagenhofer, A.2
  • 39
    • 0035618266 scopus 로고    scopus 로고
    • Imperfect information and credible communication
    • Fischer P.E., and Stocken P.C. Imperfect information and credible communication. Journal of Accounting Research 39 1 (2001) 119-134
    • (2001) Journal of Accounting Research , vol.39 , Issue.1 , pp. 119-134
    • Fischer, P.E.1    Stocken, P.C.2
  • 41
    • 21844495066 scopus 로고
    • Self-enforcing voluntary disclosures
    • Gigler F. Self-enforcing voluntary disclosures. Journal of Accounting Research 32 2 (1994) 224-240
    • (1994) Journal of Accounting Research , vol.32 , Issue.2 , pp. 224-240
    • Gigler, F.1
  • 42
    • 0039647002 scopus 로고    scopus 로고
    • Compensation, turnover, and top management incentives - Historical evidence
    • Headlock C.J., and Lumer G.B. Compensation, turnover, and top management incentives - Historical evidence. Journal of Business 70 2 (1997) 153-187
    • (1997) Journal of Business , vol.70 , Issue.2 , pp. 153-187
    • Headlock, C.J.1    Lumer, G.B.2
  • 43
    • 0012319054 scopus 로고    scopus 로고
    • Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature
    • Healy P.M., and Palepu K.G. Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics 31 1-3 (2001) 405-440
    • (2001) Journal of Accounting and Economics , vol.31 , Issue.1-3 , pp. 405-440
    • Healy, P.M.1    Palepu, K.G.2
  • 44
    • 79953899772 scopus 로고    scopus 로고
    • Determinants of operational risk reporting in the banking industry
    • Helbok G., and Wagner C. Determinants of operational risk reporting in the banking industry. The Journal of Risk 9 1 (2006) 49-74
    • (2006) The Journal of Risk , vol.9 , Issue.1 , pp. 49-74
    • Helbok, G.1    Wagner, C.2
  • 45
    • 0001972371 scopus 로고
    • Risk analysis and capital investments
    • Hertz D.B. Risk analysis and capital investments. Harvard Business Review 42 1 (1964) 95-107
    • (1964) Harvard Business Review , vol.42 , Issue.1 , pp. 95-107
    • Hertz, D.B.1
  • 46
    • 34547187561 scopus 로고    scopus 로고
    • How disaggregation enhances the credibility of management earnings forecasts
    • Hirst D.E., Koonce L., and Venkataraman S. How disaggregation enhances the credibility of management earnings forecasts. Journal of Accounting Research 45 4 (2007) 811-837
    • (2007) Journal of Accounting Research , vol.45 , Issue.4 , pp. 811-837
    • Hirst, D.E.1    Koonce, L.2    Venkataraman, S.3
  • 47
    • 0038743517 scopus 로고    scopus 로고
    • SEC market risk disclosures: Implications for judgments and decision making
    • Hodder L., Koonce L., and McAnally M.L. SEC market risk disclosures: Implications for judgments and decision making. Accounting Horizons 15 March (2001) 49-70
    • (2001) Accounting Horizons , vol.15 , Issue.March , pp. 49-70
    • Hodder, L.1    Koonce, L.2    McAnally, M.L.3
  • 48
    • 0346267870 scopus 로고    scopus 로고
    • The role of supplementary statements with management earnings forecasts
    • Hutton A., Miller G., and Skinner D. The role of supplementary statements with management earnings forecasts. Journal of Accounting Research 41 5 (2003) 867-890
    • (2003) Journal of Accounting Research , vol.41 , Issue.5 , pp. 867-890
    • Hutton, A.1    Miller, G.2    Skinner, D.3
  • 56
    • 0036807073 scopus 로고    scopus 로고
    • How informative are value-at-risk disclosures?
    • Jorion P. How informative are value-at-risk disclosures?. The Accounting Review 77 4 (2002) 911-931
    • (2002) The Accounting Review , vol.77 , Issue.4 , pp. 911-931
    • Jorion, P.1
  • 57
    • 0001115789 scopus 로고
    • Disclosure when the market is unsure of information endowment of managers
    • Jung W.O., and Kwon Y.K. Disclosure when the market is unsure of information endowment of managers. Journal of Accounting Research 26 1 (1988) 146-153
    • (1988) Journal of Accounting Research , vol.26 , Issue.1 , pp. 146-153
    • Jung, W.O.1    Kwon, Y.K.2
  • 59
    • 81455146232 scopus 로고    scopus 로고
    • Risiko- und Chancenberichterstattung im Lagebericht - Eine empirische Analyse der HDAX-Unternehmen
    • Kajüter P., and Esser S. Risiko- und Chancenberichterstattung im Lagebericht - Eine empirische Analyse der HDAX-Unternehmen. Zeitschrift für Internationale Rechnungslegung 2 6 (2007) 381-390
    • (2007) Zeitschrift für Internationale Rechnungslegung , vol.2 , Issue.6 , pp. 381-390
    • Kajüter, P.1    Esser, S.2
  • 60
    • 23244449736 scopus 로고    scopus 로고
    • Managerial incentives for disclosure timing: An experimental investigation
    • King R.R., and Wallin D.E. Managerial incentives for disclosure timing: An experimental investigation. Journal of Management Accounting Research 8 1 (1996) 117-136
    • (1996) Journal of Management Accounting Research , vol.8 , Issue.1 , pp. 117-136
    • King, R.R.1    Wallin, D.E.2
  • 62
    • 25144483471 scopus 로고    scopus 로고
    • Content analysis of risk management disclosures in Canadian annual reports
    • Lajili K., and Zéghal D. Content analysis of risk management disclosures in Canadian annual reports. Canadian Journal of Administrative Sciences 22 2 (2005) 125-142
    • (2005) Canadian Journal of Administrative Sciences , vol.22 , Issue.2 , pp. 125-142
    • Lajili, K.1    Zéghal, D.2
  • 63
    • 77955900205 scopus 로고    scopus 로고
    • Gérer le risque à l'échelle de l'entreprise: L' autre facette de la gouvernance d'entreprise
    • Lajili K., and Zéghal D. Gérer le risque à l'échelle de l'entreprise: L' autre facette de la gouvernance d'entreprise. Gestion - Revue Internationale de Gestion 30 3 (2005) 104-114
    • (2005) Gestion - Revue Internationale de Gestion , vol.30 , Issue.3 , pp. 104-114
    • Lajili, K.1    Zéghal, D.2
  • 65
    • 0001918670 scopus 로고
    • Voluntary forecast disclosure, nondisclosure, and stock prices
    • Lev B., and Penman S.H. Voluntary forecast disclosure, nondisclosure, and stock prices. Journal of Accounting Research 28 1 (1990) 49-76
    • (1990) Journal of Accounting Research , vol.28 , Issue.1 , pp. 49-76
    • Lev, B.1    Penman, S.H.2
  • 66
    • 25144431791 scopus 로고    scopus 로고
    • Risk management and reporting risk in the UK
    • Linsley P.M., and Shrives P.J. Risk management and reporting risk in the UK. The Journal of Risk 3 1 (2000) 115-129
    • (2000) The Journal of Risk , vol.3 , Issue.1 , pp. 115-129
    • Linsley, P.M.1    Shrives, P.J.2
  • 67
    • 33750954519 scopus 로고    scopus 로고
    • Risk reporting: A study of risk disclosures in the annual reports of UK companies
    • Linsley P.M., and Shrives P.J. Risk reporting: A study of risk disclosures in the annual reports of UK companies. The British Accounting Review 38 4 (2006) 387-404
    • (2006) The British Accounting Review , vol.38 , Issue.4 , pp. 387-404
    • Linsley, P.M.1    Shrives, P.J.2
  • 68
    • 0036013273 scopus 로고    scopus 로고
    • The effect of mandated market risk disclosures on trading volume sensitivity to interest rate, exchange rate, and commodity price movements
    • Linsmeier T.J., Thornton D.B., Venkatachalam M., and Welker M. The effect of mandated market risk disclosures on trading volume sensitivity to interest rate, exchange rate, and commodity price movements. The Accounting Review 77 2 (2002) 343-377
    • (2002) The Accounting Review , vol.77 , Issue.2 , pp. 343-377
    • Linsmeier, T.J.1    Thornton, D.B.2    Venkatachalam, M.3    Welker, M.4
  • 69
    • 0040707334 scopus 로고    scopus 로고
    • The auditor's going concern disclosure as a self-fulfilling prophecy: A discrete-time survival analysis
    • Louwers T.J., Messina F.M., and Richard M.D. The auditor's going concern disclosure as a self-fulfilling prophecy: A discrete-time survival analysis. Decision Sciences 30 3 (1999) 805-824
    • (1999) Decision Sciences , vol.30 , Issue.3 , pp. 805-824
    • Louwers, T.J.1    Messina, F.M.2    Richard, M.D.3
  • 70
    • 33750345534 scopus 로고    scopus 로고
    • Dealing with stakeholders: How reputation, credibility and framing influence the game
    • Mahon J.F., and Wartick S.L. Dealing with stakeholders: How reputation, credibility and framing influence the game. Corporate Reputation Review 6 1 (2003) 19-35
    • (2003) Corporate Reputation Review , vol.6 , Issue.1 , pp. 19-35
    • Mahon, J.F.1    Wartick, S.L.2
  • 71
    • 84963132938 scopus 로고
    • A risk analysis approach to profit forecasts
    • Mallinson A.H. A risk analysis approach to profit forecasts. Accounting and Business Research 4 1 (1974) 83-95
    • (1974) Accounting and Business Research , vol.4 , Issue.1 , pp. 83-95
    • Mallinson, A.H.1
  • 72
    • 0035995637 scopus 로고    scopus 로고
    • Management's incentives to avoid negative earnings surprises
    • Matsumoto D.A. Management's incentives to avoid negative earnings surprises. The Accounting Review 77 3 (2002) 483-514
    • (2002) The Accounting Review , vol.77 , Issue.3 , pp. 483-514
    • Matsumoto, D.A.1
  • 73
    • 0010180618 scopus 로고    scopus 로고
    • Bias and accuracy of management earnings forecasts: An evaluation of the impact of auditing
    • McConomy B.J. Bias and accuracy of management earnings forecasts: An evaluation of the impact of auditing. Contemporary Accounting Research 15 2 (1998) 167-195
    • (1998) Contemporary Accounting Research , vol.15 , Issue.2 , pp. 167-195
    • McConomy, B.J.1
  • 74
    • 33645996557 scopus 로고
    • An empirical evaluation of the reliability of published predictions of future earnings
    • McDonald C.L. An empirical evaluation of the reliability of published predictions of future earnings. The Accounting Review 48 3 (1973) 502-510
    • (1973) The Accounting Review , vol.48 , Issue.3 , pp. 502-510
    • McDonald, C.L.1
  • 75
    • 0001180503 scopus 로고
    • The self-fulfilling prophecy
    • Merton R.K. The self-fulfilling prophecy. Antioch Review 8 (1948) 193-210
    • (1948) Antioch Review , vol.8 , pp. 193-210
    • Merton, R.K.1
  • 76
    • 0000513419 scopus 로고
    • Good news and bad news: Representation theorems and application
    • Milgrom P. Good news and bad news: Representation theorems and application. Bell Journal of Economics 12 2 (1981) 380-391
    • (1981) Bell Journal of Economics , vol.12 , Issue.2 , pp. 380-391
    • Milgrom, P.1
  • 78
    • 0034980807 scopus 로고    scopus 로고
    • Political correctness
    • Morris S. Political correctness. Journal of Political Economy 109 2 (2001) 231-265
    • (2001) Journal of Political Economy , vol.109 , Issue.2 , pp. 231-265
    • Morris, S.1
  • 79
    • 0003113251 scopus 로고
    • Auditor's perceptions of the going-concern opinion decision
    • Mutchler J.F. Auditor's perceptions of the going-concern opinion decision. Auditing - A Journal of Practice & Theory 3 3 (1984) 17-30
    • (1984) Auditing - A Journal of Practice & Theory , vol.3 , Issue.3 , pp. 17-30
    • Mutchler, J.F.1
  • 80
    • 21144477521 scopus 로고
    • Disclosure policies with multiple users
    • Newman P., and Sansing R. Disclosure policies with multiple users. Journal of Accounting Research 31 1 (1993) 92-112
    • (1993) Journal of Accounting Research , vol.31 , Issue.1 , pp. 92-112
    • Newman, P.1    Sansing, R.2
  • 81
    • 10944236037 scopus 로고    scopus 로고
    • Stock market speculation and managerial myopia
    • Nyman I. Stock market speculation and managerial myopia. Review of Financial Economics 14 1 (2005) 61-79
    • (2005) Review of Financial Economics , vol.14 , Issue.1 , pp. 61-79
    • Nyman, I.1
  • 82
    • 0030096076 scopus 로고    scopus 로고
    • Unobservable precision choices in financial reporting
    • Penno M. Unobservable precision choices in financial reporting. Journal of Accounting Research 34 1 (1996) 141-149
    • (1996) Journal of Accounting Research , vol.34 , Issue.1 , pp. 141-149
    • Penno, M.1
  • 83
    • 0031287877 scopus 로고    scopus 로고
    • Information quality and voluntary disclosure
    • Penno M. Information quality and voluntary disclosure. The Accounting Review 72 2 (1997) 275-284
    • (1997) The Accounting Review , vol.72 , Issue.2 , pp. 275-284
    • Penno, M.1
  • 84
    • 0033238443 scopus 로고    scopus 로고
    • Early evidence on the informativeness of the SEC's market risk disclosures: The case of commodity price risk exposure of oil and gas producers
    • Rajgopal S. Early evidence on the informativeness of the SEC's market risk disclosures: The case of commodity price risk exposure of oil and gas producers. The Accounting Review 74 3 (1999) 251-280
    • (1999) The Accounting Review , vol.74 , Issue.3 , pp. 251-280
    • Rajgopal, S.1
  • 85
    • 84892013835 scopus 로고    scopus 로고
    • Discretionary disclosure: A note
    • Richardson S. Discretionary disclosure: A note. Abacus 37 2 (2001) 233-247
    • (2001) Abacus , vol.37 , Issue.2 , pp. 233-247
    • Richardson, S.1
  • 86
    • 27844536188 scopus 로고    scopus 로고
    • Credibility of management forecasts
    • Rogers J.L., and Stocken P.C. Credibility of management forecasts. The Accounting Review 80 4 (2005) 1233-1260
    • (2005) The Accounting Review , vol.80 , Issue.4 , pp. 1233-1260
    • Rogers, J.L.1    Stocken, P.C.2
  • 87
    • 0042231253 scopus 로고    scopus 로고
    • Incentives for voluntary disclosure
    • Ronen J., and Yaari V. Incentives for voluntary disclosure. Journal of Financial Markets 4 4 (2001) 309-357
    • (2001) Journal of Financial Markets , vol.4 , Issue.4 , pp. 309-357
    • Ronen, J.1    Yaari, V.2
  • 88
    • 0000510903 scopus 로고    scopus 로고
    • Effect of SEC Financial Reporting Release No. 48 on derivative and market risk disclosures
    • Roulstone D.T. Effect of SEC Financial Reporting Release No. 48 on derivative and market risk disclosures. Accounting Horizons 13 December (1999) 343-363
    • (1999) Accounting Horizons , vol.13 , Issue.December , pp. 343-363
    • Roulstone, D.T.1
  • 89
    • 0001637955 scopus 로고    scopus 로고
    • Risk and financial reporting: A summary of the discussion at the 1997 AAA/FASB conference
    • Schrand C.M., and Elliott J.A. Risk and financial reporting: A summary of the discussion at the 1997 AAA/FASB conference. Accounting Horizons 12 September (1998) 271-282
    • (1998) Accounting Horizons , vol.12 , Issue.September , pp. 271-282
    • Schrand, C.M.1    Elliott, J.A.2
  • 90
    • 21344478880 scopus 로고
    • News management and the value of firms
    • Shin H.S. News management and the value of firms. Rand Journal of Economics 25 1 (1994) 58-71
    • (1994) Rand Journal of Economics , vol.25 , Issue.1 , pp. 58-71
    • Shin, H.S.1
  • 91
    • 0034369869 scopus 로고    scopus 로고
    • A conceptual framework for corporate risk disclosure emerging from the agenda for corporate governance reform
    • Solomon J.F., Solomon A., Norton S.D., and Joseph N.L. A conceptual framework for corporate risk disclosure emerging from the agenda for corporate governance reform. The British Accounting Review 32 4 (2000) 447-478
    • (2000) The British Accounting Review , vol.32 , Issue.4 , pp. 447-478
    • Solomon, J.F.1    Solomon, A.2    Norton, S.D.3    Joseph, N.L.4
  • 92
    • 0034377306 scopus 로고    scopus 로고
    • Credibility of voluntary disclosure
    • Stocken P.C. Credibility of voluntary disclosure. Rand Journal of Economics 31 2 (2000) 359-374
    • (2000) Rand Journal of Economics , vol.31 , Issue.2 , pp. 359-374
    • Stocken, P.C.1
  • 95
    • 70350609345 scopus 로고    scopus 로고
    • Policy implications from the theory-based literature on disclosure
    • Leuz C., Pfaff D., and Hopwood A. (Eds), Oxford Univ. Press, Oxford et al.
    • Verrecchia R.E. Policy implications from the theory-based literature on disclosure. In: Leuz C., Pfaff D., and Hopwood A. (Eds). The economics and politics of accounting (2004), Oxford Univ. Press, Oxford et al. 149-163
    • (2004) The economics and politics of accounting , pp. 149-163
    • Verrecchia, R.E.1
  • 96
    • 77349092040 scopus 로고    scopus 로고
    • Disclosure of proprietary information in the course of an acquisition
    • Wagenhofer A. Disclosure of proprietary information in the course of an acquisition. Accounting and Business Research 31 1 (2000) 57-69
    • (2000) Accounting and Business Research , vol.31 , Issue.1 , pp. 57-69
    • Wagenhofer, A.1
  • 97
    • 43149102682 scopus 로고    scopus 로고
    • Accounting and economics: What we learn from analytic models in financial accounting and reporting
    • Leuz C., Pfaff D., and Hopwood A. (Eds), Oxford Univ. Press, Oxford et al.
    • Wagenhofer A. Accounting and economics: What we learn from analytic models in financial accounting and reporting. In: Leuz C., Pfaff D., and Hopwood A. (Eds). The economics and politics of accounting (2004), Oxford Univ. Press, Oxford et al. 5-31
    • (2004) The economics and politics of accounting , pp. 5-31
    • Wagenhofer, A.1
  • 99
    • 76249101766 scopus 로고    scopus 로고
    • The value of risk reporting: A critical analysis of value-at-risk disclosures in the banking sector
    • Woods M., Dowd K., and Humphrey C. The value of risk reporting: A critical analysis of value-at-risk disclosures in the banking sector. International Journal of Financial Services Management 3 1 (2008) 45-64
    • (2008) International Journal of Financial Services Management , vol.3 , Issue.1 , pp. 45-64
    • Woods, M.1    Dowd, K.2    Humphrey, C.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.