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A Framework for the Quality of Corporate Risk Disclosure (CRD)

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Version 2 2022-03-18, 12:51
Version 1 2019-10-18, 08:50
journal contribution
posted 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.

History

Citation

EDAMBA Online Journal,17th Thesis Competition, 17:73-84 2019

Author affiliation

/Organisation/COLLEGE OF SOCIAL SCIENCES, ARTS AND HUMANITIES/School of Business

Version

  • VoR (Version of Record)

Published in

EDAMBA Online Journal

Volume

17

Pagination

73-84

Publisher

EDAMBA, ‘European Doctoral Programmes Association in Management and Business Administration’

issn

1334-8078

Acceptance date

2019-06-28

Copyright date

2019

Available date

2022-03-18

Language

en

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