Risk-Related Disclosure: A Review of the Literature and an Agenda for Future Research

Yasean A. Tahat, Theresa Dunne (Lead / Corresponding author), Suzanne Fifield, David Power

    Research output: Contribution to journalArticle

    Abstract

    This paper critically examines the literature on risk reporting, largely dominated by the accounting standards for financial instruments (FI) issued by the FASB and the IASB. The analysis is motivated by the increased amount of FI-related research published in recent years, as well as by the conflicting findings that have emerged from these investigations. The increasing usage of risk-related FI, together with the financial collapses that this use has precipitated, provides a need for a review of research in this area. In discussing the key conclusions that emerge from the review, the paper identifies an agenda for future research and points to key omissions and deficiencies in the extant literature on risk reporting.
    Original languageEnglish
    Pages (from-to)193-219
    Number of pages27
    JournalAccounting Forum
    Volume43
    Issue number2
    Early online date25 Apr 2019
    DOIs
    Publication statusPublished - 25 Apr 2019

    Keywords

    • Accounting standards
    • financial Instruments
    • financial reporting
    • risk disclosure
    • value relevance

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