{"id":"https://openalex.org/W2051590529","doi":"https://doi.org/10.1108/13563280610680876","title":"Risk regulations and financial disclosure","display_name":"Risk regulations and financial disclosure","publication_year":2006,"publication_date":"2006-07-01","ids":{"openalex":"https://openalex.org/W2051590529","doi":"https://doi.org/10.1108/13563280610680876","mag":"2051590529"},"language":"en","primary_location":{"id":"doi:10.1108/13563280610680876","doi":"https://doi.org/10.1108/13563280610680876","is_oa":false,"landing_page_url":"https://doi.org/10.1108/13563280610680876","pdf_url":null,"source":{"id":"https://openalex.org/S193408319","display_name":"Corporate Communications An International Journal","issn_l":"1356-3289","issn":["1356-3289","1758-6046"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-1"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Corporate Communications: An International Journal","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://basepub.dauphine.fr/handle/123456789/1383","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5086752182","display_name":"Elisabeth Combes\u2010Thu\u00e9lin","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I90326151","display_name":"Ecole des Hautes Etudes Commerciales du Nord","ror":"https://ror.org/05q7a8a02","country_code":"FR","type":"education","lineage":["https://openalex.org/I90326151"]}],"countries":["FR"],"is_corresponding":false,"raw_author_name":"Elisabeth Combes\u2010Thu\u00e9lin","raw_affiliation_strings":["EDHEC Business School, France"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"EDHEC Business School, France","institution_ids":["https://openalex.org/I90326151"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5047736302","display_name":"Sandrine Henneron","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I90326151","display_name":"Ecole des Hautes Etudes Commerciales du Nord","ror":"https://ror.org/05q7a8a02","country_code":"FR","type":"education","lineage":["https://openalex.org/I90326151"]}],"countries":["FR"],"is_corresponding":false,"raw_author_name":"Sandrine Henneron","raw_affiliation_strings":["EDHEC Business School, France"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"EDHEC Business School, France","institution_ids":["https://openalex.org/I90326151"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5054871715","display_name":"Philippe Touron","orcid":"https://orcid.org/0000-0002-0726-0214","observed_orcids":["https://orcid.org/0000-0002-0726-0214"]},"institutions":[{"id":"https://openalex.org/I90326151","display_name":"Ecole des Hautes Etudes Commerciales du Nord","ror":"https://ror.org/05q7a8a02","country_code":"FR","type":"education","lineage":["https://openalex.org/I90326151"]}],"countries":["FR"],"is_corresponding":false,"raw_author_name":"Philippe Touron","raw_affiliation_strings":["EDHEC Business School, France"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"EDHEC Business School, France","institution_ids":["https://openalex.org/I90326151"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I90326151"],"apc_list":null,"apc_paid":null,"fwci":1.2276,"has_fulltext":false,"cited_by_count":39,"citation_normalized_percentile":{"value":0.9145974,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"11","issue":"3","first_page":"303","last_page":"326"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9067000150680542,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9067000150680542,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12276","display_name":"Risk Management in Financial Firms","score":0.05310000106692314,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.021700000390410423,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/risk-disclosure","display_name":"risk disclosure","score":0.9919999837875366},{"id":"https://openalex.org/keywords/risk-regulation","display_name":"risk regulation","score":0.6980000138282776},{"id":"https://openalex.org/keywords/financial-disclosure","display_name":"financial disclosure","score":0.765999972820282},{"id":"https://openalex.org/keywords/listed-companies","display_name":"listed companies","score":0.9340000152587891},{"id":"https://openalex.org/keywords/french-firms","display_name":"French firms","score":0.5019999742507935},{"id":"https://openalex.org/keywords/regulatory-compliance","display_name":"regulatory compliance","score":0.7350000143051147},{"id":"https://openalex.org/keywords/risk-definition","display_name":"risk definition","score":0.8809999823570251},{"id":"https://openalex.org/keywords/corporate-communication","display_name":"corporate communication","score":0.6129999756813049},{"id":"https://openalex.org/keywords/disclosure-framework","display_name":"disclosure framework","score":0.3149999976158142}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7312604188919067},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6739392280578613},{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.6480849385261536},{"id":"https://openalex.org/C2776950860","wikidata":"https://www.wikidata.org/wiki/Q2914681","display_name":"Originality","level":3,"score":0.630169153213501},{"id":"https://openalex.org/C547195049","wikidata":"https://www.wikidata.org/wiki/Q1725664","display_name":"Terminology","level":2,"score":0.6120200753211975},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.6105358004570007},{"id":"https://openalex.org/C2777351106","wikidata":"https://www.wikidata.org/wiki/Q49371","display_name":"Legislation","level":2,"score":0.6000704765319824},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.5858193635940552},{"id":"https://openalex.org/C32896092","wikidata":"https://www.wikidata.org/wiki/Q189447","display_name":"Risk management","level":2,"score":0.5680538415908813},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.435352623462677},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.36154240369796753},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.34214985370635986},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.22003787755966187},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.14331009984016418},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.11858367919921875},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.0},{"id":"https://openalex.org/C11012388","wikidata":"https://www.wikidata.org/wiki/Q170658","display_name":"Creativity","level":2,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1108/13563280610680876","doi":"https://doi.org/10.1108/13563280610680876","is_oa":false,"landing_page_url":"https://doi.org/10.1108/13563280610680876","pdf_url":null,"source":{"id":"https://openalex.org/S193408319","display_name":"Corporate Communications An International Journal","issn_l":"1356-3289","issn":["1356-3289","1758-6046"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-1"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Corporate Communications: An International Journal","raw_type":"journal-article"},{"id":"pmh:oai:basepub.dauphine.psl.eu:123456789/1383","doi":null,"is_oa":true,"landing_page_url":"https://basepub.dauphine.fr/handle/123456789/1383","pdf_url":null,"source":{"id":"https://openalex.org/S4306401007","display_name":"Base Institutionnelle de Recherche de l'universit\u00e9 Paris-Dauphine (BIRD) (University Paris-Dauphine)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I102197404","host_organization_name":"Universit\u00e9 Paris-Sud","host_organization_lineage":["https://openalex.org/I102197404"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Article accept\u00e9 pour publication ou publi\u00e9"}],"best_oa_location":{"id":"pmh:oai:basepub.dauphine.psl.eu:123456789/1383","doi":null,"is_oa":true,"landing_page_url":"https://basepub.dauphine.fr/handle/123456789/1383","pdf_url":null,"source":{"id":"https://openalex.org/S4306401007","display_name":"Base Institutionnelle de Recherche de l'universit\u00e9 Paris-Dauphine (BIRD) (University Paris-Dauphine)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I102197404","host_organization_name":"Universit\u00e9 Paris-Sud","host_organization_lineage":["https://openalex.org/I102197404"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Article accept\u00e9 pour publication ou publi\u00e9"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":11,"referenced_works":["https://openalex.org/W1967379705","https://openalex.org/W1971004801","https://openalex.org/W1975375651","https://openalex.org/W1988633248","https://openalex.org/W2008608516","https://openalex.org/W2030765894","https://openalex.org/W2079798082","https://openalex.org/W2259772505","https://openalex.org/W2329395632","https://openalex.org/W4252056968","https://openalex.org/W6639052733"],"related_works":["https://openalex.org/W2267706615","https://openalex.org/W3123568162","https://openalex.org/W2276640107","https://openalex.org/W2747759569","https://openalex.org/W7205008366","https://openalex.org/W2995784638","https://openalex.org/W2920964648","https://openalex.org/W1910859602","https://openalex.org/W7216655222","https://openalex.org/W7052167080"],"abstract_inverted_index":{"Purpose":[0],"Risk":[1],"orientated":[2],"disclosure":[3,127,170],"is":[4,64,71,78,137,147,213],"a":[5,87,218],"focal":[6],"issue":[7],"of":[8,36,47,75,104,117,144,174,191,227],"corporate":[9],"communication.":[10],"Many":[11],"provisions":[12],"have":[13],"been":[14],"implemented":[15],"in":[16,20,95,121,197,224,229],"the":[17,45,99,125,141,150,189,225],"USA":[18],"and":[19,93,133,177,231],"Europe":[21],"to":[22,41,44,66,79,97,123,153,157,161,194,199,215],"promote":[23],"transparency":[24],"about":[25],"risks":[26],"faced":[27,129],"by":[28,31,130,154],"companies,":[29,105],"especially":[30],"quoted":[32],"ones.":[33],"The":[34,57,73,84,112,165],"increase":[35],"mandatory":[37,182],"risk":[38,126,169,179,192],"reporting":[39,180],"applying":[40],"companies":[42,51,132,155,176],"leads":[43],"question":[46],"whether":[48],"or":[49],"how":[50],"are":[52],"compliant":[53],"with":[54,208],"these":[55,81],"regulations.":[56],"answer":[58],"itself":[59],"implies":[60],"further":[61],"questions:":[62],"what":[63,70],"required":[65],"be":[67,195],"disclosed?":[68],"And":[69],"risk?":[72],"purpose":[74],"this":[76],"paper":[77,85,113],"address":[80],"issues.":[82],"Design/methodology/approach":[83],"uses":[86],"qualitative":[88],"methodology":[89],"based":[90],"on":[91,168,178,188],"Huberman":[92],"Miles":[94],"order":[96,122,198],"explore":[98],"collected":[100],"data":[101],"(annual":[102],"reports":[103,173],"laws,":[106],"accounting":[107],"standards,":[108],"professional":[109],"sources).":[110],"Findings":[111],"established":[114],"an":[115],"inventory":[116],"rules":[118],"currently":[119],"existing":[120],"identify":[124],"context":[128],"French":[131],"found":[134],"that":[135,149],"there":[136],"no":[138],"consensus":[139,187,228],"between":[140],"different":[142],"pieces":[143],"legislation.":[145],"It":[146],"demonstrated":[148],"terminology":[151],"referred":[152],"tends":[156],"differ":[158],"from":[159],"one":[160],"another.":[162],"Research":[163],"limitations/implications":[164],"study":[166],"focused":[167],"within":[171,181],"annual":[172],"listed":[175],"provisions.":[183,209],"Practical":[184],"implications":[185],"A":[186],"definition":[190],"needs":[193],"reached":[196],"assess":[200],"company":[201,232],"management,":[202],"as":[203,205],"well":[204],"their":[206],"compliance":[207],"Originality/value":[210],"An":[211],"attempt":[212],"made":[214],"set":[216],"up":[217],"framework":[219],"which":[220],"could":[221],"eliminate":[222],"deficiencies":[223],"lack":[226],"laws":[230],"practice.":[233]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":4},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":5},{"year":2015,"cited_by_count":3},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":2},{"year":2012,"cited_by_count":7}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}