Online Journal 2019.pdf (190.71 kB)
A Framework for the Quality of Corporate Risk Disclosure (CRD)
journal contributionposted on 2022-03-18, 12:51 authored by Mahmoud Marzouk
This study represents a challenging departure from the mainstream literature by developing an in-depth understanding of and a framework for CRD quality. This is the first study to investigate the various aspects of CRD from a multi-stakeholder perspective using semi-structured interviews. The findings reveal a lack of a common definition of risk and highlight the importance of CRD. The results indicate that CRD has improved, yet there is considerable room for improvement. The findings also demonstrate a number of incentives and disincentives that could explain managers’ CRD decisions. The FASB’s qualitative characteristics have been operationalised and a framework has been developed to help improve and assess CRD quality. This study has important implications for CRD policy, practice and research.
CitationEDAMBA Online Journal,17th Thesis Competition, 17:73-84 2019
Author affiliation/Organisation/COLLEGE OF SOCIAL SCIENCES, ARTS AND HUMANITIES/School of Business
- VoR (Version of Record)