Developing Pattern of Forward-Looking Risk Disclosure in Annual Reports with the Phenomenological Approach and Attride-Stirling Theme Analysis
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.
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.
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.
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.
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Developing Pattern of Educational for Graduate Students of Accounting in the Knowledge and Skills Required in Qualitative and Quantitative Research with the Phenomenological Approach and Attride-Stirling Theme Analysis
*, , Nasrin Alraji
Journal of "Empirical Research in Accounting ", Summer 2025 -
Designing and Validating an Educational Model of Accounting Graduate Students in the Knowledge and Skills Required in Qualitative and Quantitative Research
*, Nasrin Alraji, Fatemeh Mansouri Mohammad Abadi
New Educational Approaches, Winter and Spring 2025