publication . Article . 2009

Social and Environmental Determinants of Risk and Uncertainties Reporting

Camelia Iuliana LUNGU; Chiraţa CARAIANI; Cornelia DASCĂLU; Gina Raluca GUŞE;
Open Access English
  • Published: 31 Dec 2009 Journal: Issues in Social and Environmental Accounting (issn: 1978-0591, eissn: 2460-6081, Copyright policy)
  • Publisher: Sebelas Maret University
Abstract
<jats:p>Recently, risk reporting has gained interest in financial reporting practice, regulation, and international research. Social and environmental reporting is seen to benefit shareholders more by reducing risk than by increasing return. The researchers showed that the annual report is the most favoured channel of disclosure, along with presentation to investors. The general message is that, as far as annual reports go, quantified, verifiable disclosures have the most credibility and relevance. Our paper is meant to develop an analysis of specific requirements regarding risks and uncertainties reported into the financial statements according to different sta...
Subjects
free text keywords: Risks and uncertainties, corporate risk disclosure, social and environmental reporting financial statements, non-financial risks., Accounting. Bookkeeping, HF5601-5689, Accounting, business.industry, business, Verifiable secret sharing, Environmental reporting, Shareholder, Actuarial science, Annual report, Scientific method, Accounting management
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publication . Article . 2009

Social and Environmental Determinants of Risk and Uncertainties Reporting

Camelia Iuliana LUNGU; Chiraţa CARAIANI; Cornelia DASCĂLU; Gina Raluca GUŞE;