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Developing Pattern of Forward-Looking Risk Disclosure in Annual Reports with the Phenomenological Approach and Attride-Stirling Theme Analysis

    Authors

    • fatemeh mansuri mohammad abadi 1
    • akram taftiyan 2
    • mahmoud moeinadin 3

    1 Ph. D. Student, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran.

    2 Assistant Professor, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran

    3 Associate Professor, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran .

,

Document Type : Research Paper

10.30479/jfak.2024.19599.3138
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Abstract

Purpose: Disclosure of forward-looking risk discloses a type of information that can change the decisions of users of financial statements if they are not aware of them and provide users with a better perspective regarding the future and future performance of the company. Considering the importance of prospective risk disclosure; The present study deals with the formulation of the prospective risk disclosure model in the company's annual reports.
Method: This research is of the qualitative research type and its paradigm is of the interpretation type in which the qualitative research method and the phenomenological approach are used. The dimensions and components of prospective risk disclosure have been identified through Atride-Stirling (2001) thematic analysis method, and research analyzes have been performed using the 7-step collage technique. The research sample includes 22 capital market experts who were selected through the snowball technique.
Results: The findings indicate that 94 propositions have been extracted in the form of 29 basic themes, 5 organizing themes and 2 inclusive themes, including prospective soft risk disclosure and prospective hard risk disclosure, which form the components of the proposed prospective risk disclosure model.
Conclusion: This research, by comprehensively examining prospective risk disclosure in the company's annual reports, provides a new perspective in examining the prospective risk disclosure model to the users of the research results and improves the stakeholders' awareness of this type of disclosure.
Contribution: This research, by comprehensively examining the components of prospective risk disclosure, provides a new perspective in examining the components of annual reports to the users of the research results.

Keywords

  • Forward-Looking Risk Disclosure
  • Strategy
  • Business
  • Annual Reports
  • Phenomenological Approach

Main Subjects

  • Corporate Finance
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Financial Accounting Knowledge
Volume 11, Issue 2 - Serial Number 41
July 2024
Pages 89-113
Files
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How to cite
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  • Article View: 449
  • PDF Download: 425

APA

mansuri mohammad abadi, F. , taftiyan, A. and moeinadin, M. (2024). Developing Pattern of Forward-Looking Risk Disclosure in Annual Reports with the Phenomenological Approach and Attride-Stirling Theme Analysis. Financial Accounting Knowledge, 11(2), 89-113. doi: 10.30479/jfak.2024.19599.3138

MLA

mansuri mohammad abadi, F. , , taftiyan, A. , and moeinadin, M. . "Developing Pattern of Forward-Looking Risk Disclosure in Annual Reports with the Phenomenological Approach and Attride-Stirling Theme Analysis", Financial Accounting Knowledge, 11, 2, 2024, 89-113. doi: 10.30479/jfak.2024.19599.3138

HARVARD

mansuri mohammad abadi, F., taftiyan, A., moeinadin, M. (2024). 'Developing Pattern of Forward-Looking Risk Disclosure in Annual Reports with the Phenomenological Approach and Attride-Stirling Theme Analysis', Financial Accounting Knowledge, 11(2), pp. 89-113. doi: 10.30479/jfak.2024.19599.3138

CHICAGO

F. mansuri mohammad abadi , A. taftiyan and M. moeinadin, "Developing Pattern of Forward-Looking Risk Disclosure in Annual Reports with the Phenomenological Approach and Attride-Stirling Theme Analysis," Financial Accounting Knowledge, 11 2 (2024): 89-113, doi: 10.30479/jfak.2024.19599.3138

VANCOUVER

mansuri mohammad abadi, F., taftiyan, A., moeinadin, M. Developing Pattern of Forward-Looking Risk Disclosure in Annual Reports with the Phenomenological Approach and Attride-Stirling Theme Analysis. Financial Accounting Knowledge, 2024; 11(2): 89-113. doi: 10.30479/jfak.2024.19599.3138

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