The DOI matches its Crossref record; 2 of the 2 references it cites were found in a registry or an index.
A CONCEPTUAL FRAMEWORK FOR CORPORATE RISK DISCLOSURE EMERGING FROM THE AGENDA FOR CORPORATE GOVERNANCE REFORM
Overview
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Integrity signals
Registry
Cites
Statistics
Verification
Claims the paper makes
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Self-check
Percentages, sums and reported differences re-computed from the paper’s own numbers.
The self-check needs the paper’s full text.
Citations
Cites
A Survey of Corporate Governance
Shleifer, A., & Vishny, R. W. (1997) · The Journal of Finance · doi:10.1111/j.1540-6261.1997.tb04820.x · Cited by 16,243
Some Methods for Strengthening the Common χ 2 Tests
Cochran, W. G. (1954) · Biometrics · doi:10.2307/3001616 · Cited by 3,718
Research works printed but not linked: 44
- 1998, Accountancy, 12
- 1998, Accountancy, 20
- Arthur Andersen, 1996, ‘What’s the story? A survey of narrative reporting in annual reports’, Arthur Andersen
- 1997, Association of British Insurers
- Barker, 1998, ‘The market for information—evidence form finance directors, analysts and fund managers’, Accounting and Business Research, 29, 3, 10.1080/00014788.1998.9729563 · DOI · Paper page
- Bartlett, 1997, ‘The corporate report and the private shareholder: Lee and Tweedie twenty years on’, British Accounting Review, 29, 245, 10.1006/bare.1996.0044 · DOI
- Besorai, 1995, ‘Disclosure of tentative information by listed companies —Part two’, The Company Lawyer, 16, 263
- Blackburn, 1999, ‘Managing risk and achieving Turnbull compliance’, Accountants’ Digest, 1
- Boritz, 1990, ‘Approaches to dealing with risk and uncertainty’, CICA Research Report
- 1992, Gee
- 1992, Gee
- Copp, 1998, ‘Re Astec BSR plc. corporate governance principles on trial’, The Company Lawyer, 19, 277
- Courtis, 1993, ‘Recent developments and frustrations in the corporate reporting process’, Corporate Governance: An International Review, 1, 18, 10.1111/j.1467-8683.1993.tb00005.x · DOI
- Davis-Friday, 1999, ‘The value relevance of financial statement recognition vs. disclosure: evidence from SFAS no. 106’, The Accounting Review, 74, 403, 10.2308/accr.1999.74.4.403 · DOI
- Demirag, 1995, ‘Accounting for financial and managerial causes of short-term pressures in British corporations’, Journal of Business Finance and Accounting, 21, 1195, 10.1111/j.1468-5957.1994.tb00371.x · DOI
- Griffiths, 2000, 4, 1649
- Groves, 1999, ‘Identifying, developing and effectively implementing a risk management methodology which suits your company’s operating strategy and corporate culture’, Proactively Managing Business Risk and Ensuring Effective Internal Control in the Light of the Combined Code and the New Turnbull Committee Report
- Hermanson, 2000, ‘An analysis of the demand for reporting on internal control’, Accounting Horizons, 14, 325, 10.2308/acch.2000.14.3.325 · DOI
- Hershey, 1990, ‘The effects of expertise on financial problems solving: Evidence for goal-directed, problem-solving scripts’, Organisational Behaviour and Human Decision Processes, 46, 77, 10.1016/0749-5978(90)90023-3 · DOI
- Ho, 1994, ‘The effect of experience on consensus of going-concern judgements’, Behavioral Research in Accounting, 6, 160
- Holland, 1998, ‘Private disclosure and financial reporting, Accounting and Business Research, 28, 255, 10.1080/00014788.1998.9728914 · DOI
- Holland, 1996, ‘Dissemination of price-sensitive information and management of voluntary corporate disclosure’, Accounting and Business Research, 26, 295, 10.1080/00014788.1996.9729520 · DOI
- Hunton, 1994, ‘A framework for investigating involvement strategies in accounting information systems development’, Behavioral Research in Accounting, 6, 128
- Huysman, 2000, ‘Rethinking organisational learning: Analyzing learning processes of information system designs’, Accounting, Management and Information Technology, 10, 81, 10.1016/S0959-8022(99)00018-1 · DOI
- 1998, ICAEW
- Jensen, 1976, ‘Theory of the firm: Managerial behaviour, agency costs and ownership structure’, Journal of Financial Economics, 3, 305, 10.1016/0304-405X(76)90026-X · DOI · Paper page
- Keasey, 1993, ‘Issues in Corporate accountability and governance’, Accounting and Business Research, 91a, 291, 10.1080/00014788.1993.9729897 · DOI
- 1994, London Stock Exchange
- Meyrick-Jones, 1999, ‘Effective strategies to ensure you overcome the barrier of corporate culture when adopting a proactive risk management approach’, Proactively Managing Business Risk and Ensuring Effective Internal Control in the Light of the Combined Code and the New Turnbull Committee Report
- 2000, a consultation document from The Company Law Review Steering Group
- Monks, 1994, ‘Relationship investing’, Corporate governance: An international review, 2, 58, 10.1111/j.1467-8683.1994.tb00058.x · DOI
- 1995, The National Association of Pension Funds Investment Committee
- 1997, National Association of Pension Funds Limited
- Pentland, 1995, ‘Information systems and organizational learning: The social epistemology of organizational knowledge systems, Accounting, Management and Information Technology, 5, 1, 10.1016/0959-8022(95)90011-X · DOI · Paper page
- Riley, 1992, ‘Contracting out of company law: Section 459 of the Companies Act 1985 and the role of the courts’, Modern Law Review, 55, 782, 10.1111/j.1468-2230.1992.tb00941.x · DOI
- Slakter, 1966, ‘Comparative validity of the chi-square and two modified chi-square goodness-of-fit-tests for small but equal expected frequencies’, Biometrika, 53, 619
- Smith, 1996, ‘Shareholder activism by institutional investors: evidence from CalPERS’, Journal of Finance, 51, 227, 10.1111/j.1540-6261.1996.tb05208.x · DOI · Paper page
- Solomon, 1999, ‘Empirical evidence of long-termism and shareholder activism in UK unit trusts’, Corporate Governance: An International Review, 7, 288, 10.1111/1467-8683.00159 · DOI
- Solomon, 2000, ‘A conceptual framework of conceptual frameworks: positioning corporate financial reporting and corporate environmental reporting on a continuum’, Discussion Paper, Sheffield University Management School, University of Sheffield
- Stamford, 1999, ‘Combined Code—Summary of Disclosures in December 1998 Accounts’, Conference Paper presented at, The Definitive Guide to the Combined Code and the New Turnbull Committee Report
- Stooke, 1996, ‘Reporting risk’, Accountancy, 128
- Swan, 2000, ‘Effects of Information load on capital budgeting decisions’, Behavioral Research in Accounting, 12, 171
- 1999, The Institute of Chartered Accountants in England & Wales
- Thomas, 1999, ‘Proactively managing business risk’, Proactively Managing Business Risk and Ensuring Effective Internal Control in the Light of the Combined Code and the New Turnbull Committee Report
Cited by
Risk reporting: A study of risk disclosures in the annual reports of UK companies
Linsley, P. M., & Shrives, P. J. (2006) · The British Accounting Review · doi:10.1016/j.bar.2006.05.002 · Cited by 776
Risk reporting: A review of the literature and implications for future research✩
Elshandidy, T., Shrives, P. J., Bamber, M., & Abraham, S. (2018) · Journal of Accounting Literature · doi:10.1016/j.acclit.2017.12.001 · Cited by 166
Nonfinancial Risk Disclosure: The “State of the Art” of Italian Companies
Leopizzi, R., Iazzi, A., Venturelli, A., & Principale, S. (2020) · Corporate Social Responsibility and Environmental Management · doi:10.1002/csr.1810 · Cited by 84
Baan Wahh, W., Wong Sek Khin, E., & Abdullah, M. (2020) · Asian Journal of Accounting Perspectives · doi:10.22452/ajap.vol13no2.2 · Cited by 7
“…research on CRD has seen a dramatic surge of interest following the increased attention and pressure from shareholders and stakeholders (Linsley, Shrives, & Kajuter, 2008; Solomon, Solomon, Norton, & Joseph, 2000) for greater disclosure of risk-related information (Carlon, Loftus, & Miller, 2003).”
Background
Metadata
- Authors
- SOLOMON, J. F., SOLOMON, A., NORTON, S. D., & JOSEPH, N. L.
- Venue
- The British Accounting Review
- Publisher
- Elsevier BV
- Published
- 2000-12
- Volume
- 32
- Issue
- 4
- Pages
- 447-478
- ISSN
- 0890-8389 (ISSN-L)
- OpenAlex
- W1971004801
- Cited by
- 302
- References
- 2
- FWCI
- 3.18
- Type
- journal article
- Language
- en
- Open access
- closed
- Licence
- www.elsevier.com/tdm/userlicense/1.0/ (tdm)
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
What counts as a claim ›How we measure confidence ›How we check this ›
Are you an author, or do you see a problem with this page? Request a review
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.