Asia-Pacific Journal of Risk and Insurance
The Official Journal of the Asia-Pacific Risk and Insurance Association
Editor-in-Chief: Kwon, W. Jean
2 Issues per year
Information on risks faced by a company is important for an investor and the public in general. Due to its forward-looking nature, the statement on possible risks is particularly beneficial and suitable for investor’s decision-making. This is why e.g. IFRS 7 focusing on the financial instruments was introduced. By analysing the annual reports regarding its content, we can assess information quality of the reports. Our findings suggest that the incentives to disclose seem to be low with some qualitative information but with next to no information in a quantitative way. Future regulation should address this issue and work on higher information quality.
Here you can find all Crossref-listed publications in which this article is cited. If you would like to receive automatic email messages as soon as this article is cited in other publications, simply activate the “Citation Alert” on the top of this page.