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2020 | OriginalPaper | Chapter

5. The Relationship Between Financial and Non-financial Risk

Author : Stefania Veltri

Published in: Mandatory Non-financial Risk-Related Disclosure

Publisher: Springer International Publishing

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Abstract

In the chapter we introduce the first novelty element of our research. Different from the extant literature, which does not take into account the possibility that the financial and NF corporate risk disclosure could interact, we make a strong hypothesis in our research, namely, that the two typologies of risk disclosure are different yet interconnected and that financial risk disclosure affects the quality non-financial risk disclosure. In the chapter we illustrate the literature at the basis of our hypothesis, posit our research question and test our research hypothesis in the Italian context.

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previous chapter Measuring the Quality of Non-financial Risk-Related Disclosure
next chapter The Value Relevance Analysis
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Metadata
Title
The Relationship Between Financial and Non-financial Risk
Author
Stefania Veltri
Copyright Year
2020
Book
Mandatory Non-financial Risk-Related Disclosure

Print ISBN: 978-3-030-47920-6

Electronic ISBN: 978-3-030-47921-3

Copyright Year: 2020

DOI
https://doi.org/10.1007/978-3-030-47921-3_5