{"id":"https://openalex.org/W4242991955","doi":"https://doi.org/10.1108/09657960210450745","title":"No surprises: the case for better risk reporting","display_name":"No surprises: the case for better risk reporting","publication_year":2002,"publication_date":"2002-12-01","ids":{"openalex":"https://openalex.org/W4242991955","doi":"https://doi.org/10.1108/09657960210450745"},"language":"en","primary_location":{"id":"doi:10.1108/09657960210450745","doi":"https://doi.org/10.1108/09657960210450745","is_oa":false,"landing_page_url":"https://doi.org/10.1108/09657960210450745","pdf_url":null,"source":{"id":"https://openalex.org/S4210180864","display_name":"Balance Sheet","issn_l":"0965-7967","issn":["0965-7967","1758-4086"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","poland-20"],"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":"Balance Sheet","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":6.4602,"has_fulltext":false,"cited_by_count":52,"citation_normalized_percentile":{"value":0.97208577,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"10","issue":"4","first_page":"18","last_page":"21"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.6801999807357788,"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":0.6801999807357788,"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":0.26829999685287476,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.03790000081062317,"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/risk-disclosure","display_name":"risk disclosure","score":0.8029999732971191},{"id":"https://openalex.org/keywords/risk-management","display_name":"risk management","score":0.8349999785423279},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.6179999709129333},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.8659999966621399},{"id":"https://openalex.org/keywords/prospectus-disclosure","display_name":"prospectus disclosure","score":0.8100000023841858},{"id":"https://openalex.org/keywords/risk-management-strategies","display_name":"risk management strategies","score":0.492000013589859}],"concepts":[{"id":"https://openalex.org/C2779978724","wikidata":"https://www.wikidata.org/wiki/Q1436482","display_name":"Worry","level":3,"score":0.8365311026573181},{"id":"https://openalex.org/C2780916735","wikidata":"https://www.wikidata.org/wiki/Q669584","display_name":"Prospectus","level":2,"score":0.7695521116256714},{"id":"https://openalex.org/C2777617010","wikidata":"https://www.wikidata.org/wiki/Q18957","display_name":"Mainstream","level":2,"score":0.6417374610900879},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.625340461730957},{"id":"https://openalex.org/C32896092","wikidata":"https://www.wikidata.org/wiki/Q189447","display_name":"Risk management","level":2,"score":0.6236990094184875},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5840823650360107},{"id":"https://openalex.org/C198082294","wikidata":"https://www.wikidata.org/wiki/Q3399648","display_name":"Position (finance)","level":2,"score":0.5611103177070618},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.34386980533599854},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2561390995979309},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.226663738489151},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.18852683901786804},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C118552586","wikidata":"https://www.wikidata.org/wiki/Q7867","display_name":"Psychiatry","level":1,"score":0.0},{"id":"https://openalex.org/C558461103","wikidata":"https://www.wikidata.org/wiki/Q154430","display_name":"Anxiety","level":2,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/09657960210450745","doi":"https://doi.org/10.1108/09657960210450745","is_oa":false,"landing_page_url":"https://doi.org/10.1108/09657960210450745","pdf_url":null,"source":{"id":"https://openalex.org/S4210180864","display_name":"Balance Sheet","issn_l":"0965-7967","issn":["0965-7967","1758-4086"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","poland-20"],"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":"Balance Sheet","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2233812597","https://openalex.org/W1598584661","https://openalex.org/W7070966228","https://openalex.org/W2477322917","https://openalex.org/W4236867744","https://openalex.org/W142693034","https://openalex.org/W2797809048","https://openalex.org/W1138156061","https://openalex.org/W7029715242","https://openalex.org/W7111346872"],"abstract_inverted_index":{"This":[0],"position":[1],"paper":[2],"from":[3],"the":[4,22,29],"Financial":[5],"Reporting":[6],"Committee":[7],"of":[8,11],"The":[9],"Institute":[10],"Chartered":[12],"Accountants":[13],"in":[14,57,66],"England":[15],"and":[16,45],"Wales":[17],"provides":[18],"an":[19],"update":[20],"on":[21,25],"latest":[23],"thinking":[24],"risk":[26,42],"management":[27,43],"within":[28],"corporate":[30],"environment.":[31],"It":[32],"argues":[33],"that":[34,47],"directors":[35,49],"should":[36,60],"provide":[37],"more":[38],"information":[39,56],"about":[40,53,63],"their":[41],"strategies":[44],"suggests":[46],"as":[48],"do":[50],"not":[51,61],"worry":[52,62],"disclosing":[54],"such":[55],"prospectuses":[58],"they":[59],"providing":[64],"it":[65],"mainstream":[67],"financial":[68],"reporting.":[69]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":8},{"year":2022,"cited_by_count":5},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":4},{"year":2019,"cited_by_count":4},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":4},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":2}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2022-05-12T00:00:00"}
