Changes in Risk Reporting by Japanese and U.S. Corporations, 2010-2019

HANDLE Open Access

Abstract

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.

Journal

Keywords

Details 詳細情報について

  • CRID
    1050017965004926720
  • ISSN
    23294922
    23294906
  • HANDLE
    2115/91249
  • Text Lang
    en
  • Article Type
    journal article
  • Data Source
    • IRDB

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