Review
References
|
Afsharipour A, Gelter M (2021). Introduction to comparative corporate governance. In Comparative Corporate Governance. Edward Elgar Publishing pp. 1-18. |
|
|
Aksoy-Haz?r Ç, Tan OF (2023). The impact of geopolitical risk on cash holdings policy: Evidence from an emerging market. Managerial Finance 49(9):1400-1419. |
|
|
Baker SR, Bloom N, Davis SJ (2016). Measuring economic policy uncertainty. The Quarterly Journal of Economics 131(4):1593-1636. |
|
|
Bouri E, Gabauer D, Gupta R, Kinateder H (2023). Global geopolitical risk and inflation spillovers across European and North American economies. Research in International Business and Finance 66:102048. |
|
|
Brown P, Preiato J, Tarca A (2014). Measuring country differences in enforcement of accounting standards: An audit and enforcement proxy. Journal of Business Finance and Accounting 41(1 & 2):1-52. |
|
|
Burgstahler DC, Hail L, Leuz C (2006). The importance of reporting incentives: Earnings management in European private and public firms. The Accounting Review 81(5):983-1016. |
|
|
Caldara D, Iacoviello M (2022). Measuring geopolitical risk. American Economic Review 112(4):1194-1225. |
|
|
Cannizzaro AP, Weiner RJ (2015). Multinational investment and voluntary disclosure: Project-level evidence from the petroleum industry. Accounting, Organizations and Society 42:32-47. |
|
|
Christensen H, Hail L, Leuz C (2013). Mandatory IFRS reporting and changes in enforcement. Journal of Accounting and Economics 56(2-3):147-177. |
|
|
Christensen HB, Hail L, Leuz C (2021). Mandatory CSR and sustainability reporting: Economic analysis and literature review. Review of Accounting Studies 26(3):1176-1248. |
|
|
Coates J, Srinivasan S (2014). SOX after ten years: A multidisciplinary review. Accounting Horizons 28(3):627-671. |
|
|
Coface (2021). Country and sector risks barometer - Q2 2021. Coface Economic Publications. Available at: |
|
|
Coface (2022). War in Ukraine: Many (big) losers, few (real) winners. Coface Economic Publications. Available at: |
|
|
Cohen DA, Dey A, Lys TZ (2008). Real and accrual-based earnings management in the pre-and post-Sarbanes-Oxley periods. The Accounting Review 83(3):757-787. |
|
|
Cortijo-Gallego V, Yezegel A (2008). Contagion effect of the Sarbanes-Oxley Act: Evidence from Spain. International Journal of Disclosure and Governance 5(2):140-152. |
|
|
Daske H, Hail L, Leuz C, Verdi R (2008). Mandatory IFRS reporting around the world: Early evidence on the economic consequences. Journal of Accounting Research 46(5):1085-1142. |
|
|
De Luca N (2021). European company law. Cambridge University Press, 2nd edition. |
|
|
Dechow PM, Ge W, Schrand C (2010). Understanding earnings quality: A review of the proxies, their determinants and their consequences. Journal of Accounting and Economics 50(2-3):344-401. |
|
|
Donilon T, Kress C, Lee S, Spivey J (2023). Geopolitical risk dashboard - December 2023. BlackRock Investment Institute. Available at: |
|
|
Economic Policy Uncertainty (2024). Economic policy uncertainty index. Economic Policy Uncertainty. Available at: |
|
|
Elshandidy T, Shrives PJ, Bamber M, Abraham S (2018). Risk reporting: A review of the literature and implications for future research. Journal of Accounting Literature 40(1):54-82. |
|
|
Engle RF, Campos-Martins S (2023). What are the events that shake our world? Measuring and hedging Global COVOL. Journal of Financial Economics 147(1):221-242. |
|
|
Filippidis M, Filis G, Magkonis G, Tzouvanas P (2023). Evaluating robust determinants of the WTI/Brent oil price differential: A dynamic model averaging analysis. Journal of Futures Markets 43(6):807-825. |
|
|
Fishburn PC (1977). Mean-risk analysis with risk associated with below-target returns. The American Economic Review 67(2):116-126. |
|
|
Greve HR, Rudi N, Walvekar A (2021). Rational fouls? Loss aversion on organizational and individual goals influence decision quality. Organization Studies 42(7):1031-1051. |
|
|
Hassan T, Hollander S, Van Lent L, Schwedeler M, Tahoun A (2023a). Firm-level exposure to epidemic diseases: Covid-19, SARS, and H1N1. The Review of Financial Studies 36(12):4919-4964. |
|
|
Hassan T, Hollander S, Van Lent L, Tahoun A (2023b). The global impact of Brexit uncertainty. The Journal of Finance 79(1):413-458. |
|
|
Hassan TA, Hollander S, Van Lent L, Tahoun A (2019). Firm-level political risk: Measurement and effects. The Quarterly Journal of Economics 134(4):2135-2202. |
|
|
Haw IM, Hu B, Hwang LS, Wu W (2004). Ultimate ownership, income management, and legal and extra-legal institutions. Journal of Accounting Research 42(2):423-462. |
|
|
Heinle MS, Smith KC (2017). A theory of risk disclosures. Review of Accounting Studies 22(2):1459-1491. |
|
|
Hong HA, Ryou JW, Srivastava A (2021). Lender monitoring and the efficacy of managerial risk-taking incentives. The Accounting Review 96(4):315-339. |
|
|
Hope OK, Hu D, Lu H (2016). The benefits of specific risk-factor disclosures. Review of Accounting Studies 21(4):1005-1045. |
|
|
Huang HH, Kerstein J, Wang C, Wu F (2022). Firm climate risk, risk management, and bank loan financing. Strategic Management Journal 43(13):2849-2880. |
|
|
International Monetary Fund (2023). World economic outlook: Navigating global divergences. October 2023. IMF. Available at: |
|
|
Isidro H, Marques A (2015). The role of institutional and economic factors in the strategic use of non-gap disclosures to beat earnings benchmarks. European Accounting Review 24(1):95-128. |
|
|
Jorgensen BN, Kirschenheiter MT (2003). Discretionary risk disclosures. The Accounting Review 78(2):449-469. |
|
|
Karagozoglu AK, Wang N, Zhou T (2022). Comparing geopolitical risk measures. The Journal of Portfolio Management 48(10):226-257. |
|
|
Kaufmann D, Kraay A (2008). Governance indicators: Where are we, where should we be going? The World Bank Research Observer 23(1):1-30. |
|
|
Kering (2022). 2021 Universal Registration Document. Available at: https://www.kering.com |
|
|
Koh K, Matsumoto DA, Rajgopal S (2008). Meeting or beating analyst expectations in the post-scandals world: Changes in stock market rewards and managerial actions. Contemporary Accounting Research 25(4):1067-1098. |
|
|
Lee P (2012). Discussion of 'Risk reporting quality: Implications of academic research for financial reporting policy' by Stephen G. Ryan (2012). Accounting and Business Research 42(3):325-327. |
|
|
Leuz C, Nanda D, Wysocki PD (2003). Earnings management and investor protection: an inter- national comparison. Journal of Financial Economics 69:505-527. |
|
|
Machen R, Jones M, Varghese G, Stark E (2021). Investigation of data irregularities in Doing Business 2018 and Doing Business 2020. |
|
|
McKellar R (2017). A short guide to political risk. Routledge. |
|
|
Oad Rajput SK, Memon AA, Siyal TA, Bajaj NK (2023). Volatility spillovers among Islamic countries and geopolitical risk. Journal of Islamic Accounting and Business Research. In print. |
|
|
OECD (2024a). Country risk classification. OECD Publishing, Paris. Available at: |
|
|
OECD (2024b). Gross domestic product (GDP). OECD Publishing, Paris. Available at: |
|
|
Orange (2022). 2021 Universal Registration Document. Available at: |
|
|
PRS Group (2024). The international country risk guide. Available at: |
|
|
Ramesh VK, Athira A (2023). Geopolitical risk and corporate tax behavior: International evidence. International Journal of Managerial Finance. In print. |
|
|
Rugman AM (1977). Risk, direct investment and international diversification. Review of World Economics 113(3):487-500. |
|
|
Ryan S (2012). Risk reporting quality: Implications of academic research for financial reporting policy. Accounting and Business Research 42(3):295-324. |
|
|
Sautner Z, Van Lent L, Vilkov G, Zhang R (2023). Pricing climate change exposure. Management Science 69(12):7540-7561. |
|
|
Schrand CM, Elliott JA (1998). Risk and financial reporting: A summary of the discussion at the 1997 AAA/FASB conference. Accounting Horizons 12:271-282. |
|
|
Shapiro AC (1985). Currency risk and country risk in international banking. The Journal of Finance 40(3):881-891. |
|
|
The World Bank Group (2010). Investing across borders: Indicators of foreign direct investment regulation in 87 economies. Available at: |
|
|
The World Bank Group (2024a). Business Ready (B-READY) Washington. Available at: |
|
|
The World Bank Group (2024b). Worldwide Governance Indicators. Washington. Available at: |
|
|
Wernick D (2006). Terror incognito: International business in an era of heightened geopolitical risk. In Suder GGS (ed)., Corporate strategies under international terrorism and adversity. Edward Elgar Publishing Limited. pp. 59-82. |
|
|
World Economic Forum (2023). Global risks report 2023. World Economic Forum. Available at: |
|
|
Yamai Y, Yoshiba T (2005). Value-at-risk versus expected shortfall: A practical perspective. Journal of Banking and Finance 29(4):997-1015. |
|
Copyright © 2024 Author(s) retain the copyright of this article.
This article is published under the terms of the Creative Commons Attribution License 4.0
