{"id":"https://openalex.org/W2991561256","doi":"https://doi.org/10.1016/j.jaccpubpol.2019.106696","title":"Does SEC FRR No. 48 Disclosure Communicate Risk Management Effectiveness?","display_name":"Does SEC FRR No. 48 Disclosure Communicate Risk Management Effectiveness?","publication_year":2018,"publication_date":"2018-01-01","ids":{"openalex":"https://openalex.org/W2991561256","doi":"https://doi.org/10.1016/j.jaccpubpol.2019.106696","mag":"2991561256"},"language":"en","primary_location":{"id":"doi:10.1016/j.jaccpubpol.2019.106696","doi":"https://doi.org/10.1016/j.jaccpubpol.2019.106696","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.jaccpubpol.2019.106696","pdf_url":null,"source":{"id":"https://openalex.org/S86762183","display_name":"Journal of Accounting and Public Policy","issn_l":"0278-4254","issn":["0278-4254","1873-2070"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting and Public Policy","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.3118416","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5010800314","display_name":"Gerald J. Lobo","orcid":"https://orcid.org/0000-0002-4644-5633","observed_orcids":["https://orcid.org/0000-0002-4644-5633"]},"institutions":[{"id":"https://openalex.org/I44461941","display_name":"University of Houston","ror":"https://ror.org/048sx0r50","country_code":"US","type":"education","lineage":["https://openalex.org/I44461941"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Gerald J. Lobo","raw_affiliation_strings":["C. T. Bauer College of Business, University of Houston, 4750 Calhoun Road, Houston, TX 77204, United States"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"C. T. Bauer College of Business, University of Houston, 4750 Calhoun Road, Houston, TX 77204, United States","institution_ids":["https://openalex.org/I44461941"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5042361980","display_name":"Wei Z. Siqueira","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I1327163397","display_name":"State University of New York","ror":"https://ror.org/01q1z8k08","country_code":"US","type":"education","lineage":["https://openalex.org/I1327163397"]},{"id":"https://openalex.org/I392282","display_name":"University at Albany, State University of New York","ror":"https://ror.org/012zs8222","country_code":"US","type":"education","lineage":["https://openalex.org/I392282"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Wei Z. Siqueira","raw_affiliation_strings":["School of Business, State University of New York at Albany, 1400 Washington Avenue, Albany, NY 12222, United States"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Business, State University of New York at Albany, 1400 Washington Avenue, Albany, NY 12222, United States","institution_ids":["https://openalex.org/I1327163397","https://openalex.org/I392282"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5090104559","display_name":"Kinsun Tam","orcid":"https://orcid.org/0000-0002-6968-9120","observed_orcids":["https://orcid.org/0000-0002-6968-9120"]},"institutions":[{"id":"https://openalex.org/I1327163397","display_name":"State University of New York","ror":"https://ror.org/01q1z8k08","country_code":"US","type":"education","lineage":["https://openalex.org/I1327163397"]},{"id":"https://openalex.org/I392282","display_name":"University at Albany, State University of New York","ror":"https://ror.org/012zs8222","country_code":"US","type":"education","lineage":["https://openalex.org/I392282"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Kinsun Tam","raw_affiliation_strings":["School of Business, State University of New York at Albany, 1400 Washington Avenue, Albany, NY 12222, United States"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Business, State University of New York at Albany, 1400 Washington Avenue, Albany, NY 12222, United States","institution_ids":["https://openalex.org/I1327163397","https://openalex.org/I392282"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5064413316","display_name":"Jian Tao Zhou","orcid":"https://orcid.org/0000-0002-4423-092X","observed_orcids":["https://orcid.org/0000-0002-4423-092X"]},"institutions":[{"id":"https://openalex.org/I117965899","display_name":"University of Hawai\u02bbi at M\u0101noa","ror":"https://ror.org/01wspgy28","country_code":"US","type":"education","lineage":["https://openalex.org/I117965899"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Jian Zhou","raw_affiliation_strings":["Shidler College of Business, University of Hawaii at Manoa, 2404 Maile Way, Honolulu, HI 96822, United States"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Shidler College of Business, University of Hawaii at Manoa, 2404 Maile Way, Honolulu, HI 96822, United States","institution_ids":["https://openalex.org/I117965899"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":4,"corresponding_author_ids":["https://openalex.org/A5042361980"],"corresponding_institution_ids":["https://openalex.org/I1327163397","https://openalex.org/I392282"],"apc_list":{"value":3380,"currency":"USD","value_usd":3380},"apc_paid":null,"fwci":3.6775,"has_fulltext":false,"cited_by_count":18,"citation_normalized_percentile":{"value":0.93654859,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":90,"max":98},"biblio":{"volume":"38","issue":"6","first_page":"106696","last_page":"106696"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.6259999871253967,"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":0.6259999871253967,"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":0.36399999260902405,"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/T10019","display_name":"Corporate Finance and Governance","score":0.0015999999595806003,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/market-risk-disclosure","display_name":"market risk disclosure","score":0.8799999952316284},{"id":"https://openalex.org/keywords/risk-management-effectiveness","display_name":"risk management effectiveness","score":0.800000011920929},{"id":"https://openalex.org/keywords/cash-flow-volatility","display_name":"cash flow volatility","score":0.9819999933242798},{"id":"https://openalex.org/keywords/financial-reporting-regulation","display_name":"financial reporting regulation","score":0.7260000109672546},{"id":"https://openalex.org/keywords/firm-value","display_name":"firm value","score":0.5440000295639038},{"id":"https://openalex.org/keywords/capital-investment","display_name":"capital investment","score":0.6679999828338623},{"id":"https://openalex.org/keywords/investor-information","display_name":"investor information","score":0.414000004529953}],"concepts":[{"id":"https://openalex.org/C163428354","wikidata":"https://www.wikidata.org/wiki/Q1047513","display_name":"Cash flow","level":2,"score":0.7796331644058228},{"id":"https://openalex.org/C147021879","wikidata":"https://www.wikidata.org/wiki/Q3027971","display_name":"Decile","level":2,"score":0.6962671875953674},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.677507758140564},{"id":"https://openalex.org/C91602232","wikidata":"https://www.wikidata.org/wiki/Q756115","display_name":"Volatility (finance)","level":2,"score":0.6649086475372314},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5113191604614258},{"id":"https://openalex.org/C32896092","wikidata":"https://www.wikidata.org/wiki/Q189447","display_name":"Risk management","level":2,"score":0.4820635914802551},{"id":"https://openalex.org/C2778865806","wikidata":"https://www.wikidata.org/wiki/Q6060850","display_name":"Investment decisions","level":3,"score":0.4559836685657501},{"id":"https://openalex.org/C2776034101","wikidata":"https://www.wikidata.org/wiki/Q1509347","display_name":"Commission","level":2,"score":0.43006157875061035},{"id":"https://openalex.org/C143910263","wikidata":"https://www.wikidata.org/wiki/Q750458","display_name":"Capital market","level":2,"score":0.4264478087425232},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.38635775446891785},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.35331857204437256},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.29863378405570984},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2665226459503174},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.0},{"id":"https://openalex.org/C109574028","wikidata":"https://www.wikidata.org/wiki/Q647525","display_name":"Behavioral economics","level":2,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1016/j.jaccpubpol.2019.106696","doi":"https://doi.org/10.1016/j.jaccpubpol.2019.106696","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.jaccpubpol.2019.106696","pdf_url":null,"source":{"id":"https://openalex.org/S86762183","display_name":"Journal of Accounting and Public Policy","issn_l":"0278-4254","issn":["0278-4254","1873-2070"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting and Public Policy","raw_type":"journal-article"},{"id":"doi:10.2139/ssrn.3118416","doi":"https://doi.org/10.2139/ssrn.3118416","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.3118416","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"SSRN Electronic Journal","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.2139/ssrn.3118416","doi":"https://doi.org/10.2139/ssrn.3118416","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.3118416","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"SSRN Electronic Journal","raw_type":"journal-article"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"display_name":"Partnerships for the goals","id":"https://metadata.un.org/sdg/17","score":0.49000000953674316}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":84,"referenced_works":["https://openalex.org/W628206192","https://openalex.org/W1517647767","https://openalex.org/W1538751824","https://openalex.org/W1564010203","https://openalex.org/W1573498635","https://openalex.org/W1590111107","https://openalex.org/W1602551885","https://openalex.org/W1761676968","https://openalex.org/W1880262756","https://openalex.org/W1916798869","https://openalex.org/W1983354354","https://openalex.org/W1983507110","https://openalex.org/W1983623752","https://openalex.org/W1985200630","https://openalex.org/W1989315800","https://openalex.org/W1990054102","https://openalex.org/W1991898715","https://openalex.org/W1994041879","https://openalex.org/W1995834279","https://openalex.org/W2016808053","https://openalex.org/W2020295374","https://openalex.org/W2022738881","https://openalex.org/W2027301603","https://openalex.org/W2033319677","https://openalex.org/W2040478843","https://openalex.org/W2043845760","https://openalex.org/W2047236462","https://openalex.org/W2048997388","https://openalex.org/W2053439562","https://openalex.org/W2078885075","https://openalex.org/W2079656678","https://openalex.org/W2081507398","https://openalex.org/W2086398770","https://openalex.org/W2096167588","https://openalex.org/W2104031655","https://openalex.org/W2108014725","https://openalex.org/W2109092388","https://openalex.org/W2115800884","https://openalex.org/W2119269821","https://openalex.org/W2123518587","https://openalex.org/W2124737985","https://openalex.org/W2126965979","https://openalex.org/W2134246329","https://openalex.org/W2135569813","https://openalex.org/W2142363574","https://openalex.org/W2165751997","https://openalex.org/W2166815554","https://openalex.org/W2171678127","https://openalex.org/W2270029269","https://openalex.org/W2315335773","https://openalex.org/W2334361976","https://openalex.org/W2529183508","https://openalex.org/W2580569067","https://openalex.org/W2617123392","https://openalex.org/W2753886298","https://openalex.org/W2886457890","https://openalex.org/W2951991237","https://openalex.org/W2973108728","https://openalex.org/W3021087184","https://openalex.org/W3121368557","https://openalex.org/W3121748228","https://openalex.org/W3121820281","https://openalex.org/W3121900494","https://openalex.org/W3122159449","https://openalex.org/W3122556742","https://openalex.org/W3123169855","https://openalex.org/W3123833412","https://openalex.org/W3123871796","https://openalex.org/W3124086656","https://openalex.org/W3124401038","https://openalex.org/W3124486398","https://openalex.org/W3124750317","https://openalex.org/W3124805657","https://openalex.org/W3124843136","https://openalex.org/W3124909920","https://openalex.org/W3125017137","https://openalex.org/W3125078907","https://openalex.org/W3125814024","https://openalex.org/W3126001876","https://openalex.org/W3179659610","https://openalex.org/W4232474910","https://openalex.org/W4233445431","https://openalex.org/W4296300796","https://openalex.org/W6684416966"],"related_works":["https://openalex.org/W2794901676","https://openalex.org/W7095461964","https://openalex.org/W2261535434","https://openalex.org/W1989315800","https://openalex.org/W2129277132","https://openalex.org/W7099735161","https://openalex.org/W2012693621","https://openalex.org/W1988135754","https://openalex.org/W2092861623","https://openalex.org/W2264506170"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":6},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":2}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2019-12-05T00:00:00"}
