ABSTRACT

This paper critically examines the literature on risk reporting, largely dominated by the accounting standards for financial instruments (FI) issued by the FASB and the IASB. The analysis is motivated by the increased amount of FI-related research published in recent years, as well as by the conflicting findings that have emerged from these investigations. The increasing usage of risk-related FI, together with the financial collapses that this use has precipitated, provides a need for a review of research in this area. In discussing the key conclusions that emerge from the review, the paper identifies an agenda for future research and points to key omissions and deficiencies in the extant literature on risk reporting.

摘要

本文严格审查了有关风险报告的文献，这些文献主要由FASB和IASB颁布的金融工具会计准则所主导。近年来发表的与FI相关的研究数量不断增加，以及这些调查中出现的相互矛盾的发现，推动了这一分析。与风险相关的金融工具的使用不断增加，加上这种使用导致的财务崩溃，有必要对这一领域的研究进行回顾。在讨论从审查中得出的主要结论时，本文确定了未来研究的议程，并指出了有关风险报告的现有文献中的主要遗漏和不足之处。