Construct · 1 fields · 1 citations

risk disclosure: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed

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Financial reporting

annual report information about risks and uncertainties facing a company, including opportunities, threats and how they are managed.

In financial reporting, risk disclosure refers to annual report information about risks and uncertainties facing a company, including opportunities, threats and how they are managed. This meaning comes from Linsley (2006) in The British Accounting Review.[1]

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Nearby constructs

climate risk disclosure1 fields · 1 citationsanchor · a standalone construct disclosure6 fields · 14 citationsjingle · one name, six constructs information4 fields · 5 citationsjingle · one word, four constructs

References

Linsley, P. M., & Shrives, P. J. (2006). Risk reporting: A study of risk disclosures in the annual reports of UK companies. The British Accounting Review, 38(4), 387-404. https://doi.org/10.1016/j.bar.2006.05.002

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