Managing, measuring, and reporting geopolitical risk exposure: New challenges and current evidence

The paper discusses the growing importance of managing geopolitical risks for companies and the need for reliable information to do so effectively. It examines legal requirements for reporting these risks in the EU and the US, highlighting the discretion given to corporate managers. It also explores incentives for companies to disclose geopolitical risk information voluntarily and how it affects financial reporting quality. Finally, it reviews current methods for measuring geopolitical risks and suggests areas for further research in accounting.

For further information, please access the following link: https://doi.org/10.59876/a-b96y-y9fr

This paper is published in Journal of Accounting and Taxation

Author: Dennis Voeller.