IDEAS home Printed from https://ideas.repec.org/a/taf/oabmxx/v9y2022i1p2105569.html
   My bibliography  Save this article

Corporate risk disclosure: A systematic literature review and future research agenda

Author

Listed:
  • Erastus Mbithi
  • Tankiso Moloi
  • David Wangombe

Abstract

This paper provides a systematic review of literature on corporate risk disclosure (CRD): meaning, measures of quality of CRD and directions for future research. This was achieved by obtaining journals from the Association of Business Schools (ABS) 2021 journal ranking guide. The next step involved a detailed search on journal databases to identify how the word “quality” and the term “corporate risk disclosure” have been used. The search produced 59 accounting and non-accounting articles published between 2004 and 2021. The findings show that there is an increase in the number of studies on quality of CRD during the study period. The study also found that there are two perspectives commonly used to conceptualise quality of CRD, namely pre-modern and modern perspectives. In addition, there is no uniform basis to study and measure quality of CRD. The paper encourages researchers to precisely state their perspective of risk before engaging in quality of CRD research for their output to be meaningful. The study generates important insights for regulators and policymakers when measuring quality of CRD.

Suggested Citation

  • Erastus Mbithi & Tankiso Moloi & David Wangombe, 2022. "Corporate risk disclosure: A systematic literature review and future research agenda," Cogent Business & Management, Taylor & Francis Journals, vol. 9(1), pages 2105569-210, December.
    • Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2105569
    DOI: 10.1080/23311975.2022.2105569
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/23311975.2022.2105569
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/23311975.2022.2105569?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Monique Bruwer & Salomé Elizabeth Scholtz & Leon Tielman De Beer & Johanna Christina Rothmann, 2022. "The Human Capital Risk Reporting of Listed South African Companies: Exploring a Reporting Framework to Support Corporate Governance," Administrative Sciences, MDPI, vol. 12(4), pages 1-24, September.
    2. Vitolla, Filippo & Raimo, Nicola & Campobasso, Francesco & Giakoumelou, Anastasia, 2023. "Risk disclosure in sustainability reports: Empirical evidence from the energy sector," Utilities Policy, Elsevier, vol. 82(C).
    3. Mies, Michael, 2024. "Empirical research on banks' risk disclosure: Systematic literature review, bibliometric analysis and future research agenda," International Review of Financial Analysis, Elsevier, vol. 95(PA).

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2105569. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://cogentoa.tandfonline.com/OABM20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.