Changes in Risk Reporting by Japanese and U.S. Corporations, 2010-2019
抄録
This study undertakes a cross-cultural examination of corporate risk reporting to test for convergence and divergence perspectives on risk communication. It asks whether the frequencies of risk topics communicated by globalizing organizations from different national cultures become isomorphic or remain culturally distinct. It analyzed longitudinal data on risk factors reported by Japanese and US corporations in their annual reports. It focused on the effects of time and national culture on the frequencies of risk topics. The results provided evidence to support the convergence perspective for the risk topics and the divergence perspective for one of the topics, respectively.
収録刊行物
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- Business and Professional Communication Quarterly
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Business and Professional Communication Quarterly 2024-03-04
Sage Publications
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キーワード
詳細情報 詳細情報について
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- CRID
- 1050017965004926720
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- ISSN
- 23294922
- 23294906
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- HANDLE
- 2115/91249
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- 本文言語コード
- en
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- 資料種別
- journal article
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- データソース種別
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- IRDB