Add to ORKGRelying on a proprietary, hand-collected database about the risk disclosure of oil-companies this paper analyses whether mandatory-voluntary disclosures are related. We find that the likelihood of a voluntary risk disclosure increases with the level of mandatory risk disclosure up to a threshold above which companies reduce their voluntary disclosures
Corporate governance scandals and the global financial crisis have led to calls for better risk disc...
This dissertation selects twenty companies in oil and gas industry randomly. By comparing their incr...
Increasing complexity of business environment, operations and regulatory sanctions have fostered the...
Relying on a proprietary, hand-collected database about the risk disclosure of oil-companies this pa...
Theoretical propositions suggest that mandatory and voluntary disclosures are related. Empirical stu...
Theoretical propositions suggest that mandatory and voluntary disclosures are related. Empirical stu...
To investigate whether they serve as complements or substitutes, this study examines the interaction...
This paper examines whether firm’s voluntary disclosure choices are affected by their own mandatory ...
We analyze amodel in which firms are able to acquire information about product risks and may or may ...
This paper investigates the impact of corporate risk levels on aggregated, voluntary and mandatory r...
noThis paper investigates the impact of corporate risk levels on aggregated, voluntary and mandatory...
Recently, risk reporting has received considerable attention from regulators and empirical researche...
Significant oil and gas firm market value is derived from their physical reserve quantum, assets whi...
This study investigates risk factor disclosures, examining both the voluntary, incentive-based discl...
This dissertation is an analysis of risk disclosures in the oil and gas companies‟ annual reports. F...
Corporate governance scandals and the global financial crisis have led to calls for better risk disc...
This dissertation selects twenty companies in oil and gas industry randomly. By comparing their incr...
Increasing complexity of business environment, operations and regulatory sanctions have fostered the...
Relying on a proprietary, hand-collected database about the risk disclosure of oil-companies this pa...
Theoretical propositions suggest that mandatory and voluntary disclosures are related. Empirical stu...
Theoretical propositions suggest that mandatory and voluntary disclosures are related. Empirical stu...
To investigate whether they serve as complements or substitutes, this study examines the interaction...
This paper examines whether firm’s voluntary disclosure choices are affected by their own mandatory ...
We analyze amodel in which firms are able to acquire information about product risks and may or may ...
This paper investigates the impact of corporate risk levels on aggregated, voluntary and mandatory r...
noThis paper investigates the impact of corporate risk levels on aggregated, voluntary and mandatory...
Recently, risk reporting has received considerable attention from regulators and empirical researche...
Significant oil and gas firm market value is derived from their physical reserve quantum, assets whi...
This study investigates risk factor disclosures, examining both the voluntary, incentive-based discl...
This dissertation is an analysis of risk disclosures in the oil and gas companies‟ annual reports. F...
Corporate governance scandals and the global financial crisis have led to calls for better risk disc...
This dissertation selects twenty companies in oil and gas industry randomly. By comparing their incr...
Increasing complexity of business environment, operations and regulatory sanctions have fostered the...