Business and Professional Communication Quarterly Mar 2024 Open Access

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

Shinobu Suzuki Hokkaido University

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 U.S. 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
Business and Professional Communication Quarterly
Published
2024-03-04
DOI
10.1177/23294906241234330
CompPile
Open Access
OA PDF Green
Topics
Export
BibTeX RIS

Citation context

Cited by in this index (0)

No articles in this index cite this work.

References (43) · 4 in this index

  1. 10.1016/j.bar.2013.10.002
     ↗
  2. 10.1108/02686900910919893
     ↗
  3. 10.1287/mnsc.2014.1930
     ↗
  4. 10.5465/amj.2010.57318391
     ↗
  5. 10.5465/amr.2011.0431
     ↗
Show all 43 →
  1. 10.1162/jmlr.2003.3.4-5.993
     ↗
  2. 10.1177/108056999906200415
     ↗
  3. 10.1080/23808985.1992.11678816
     ↗
  4. 10.1177/0021943607313992
     ↗
  5. 10.30658/jicrcr.4.1.6
     ↗
  6. 10.2307/2095101
     ↗
  7. 10.2189/asqu.2010.55.1.114
     ↗
  8. 10.1111/risa.13460
     ↗
  9. 10.5465/19416520.2011.590299
     ↗
  10. Gygli S., Haelg F., Potrafke N., Sturm J. (2019). The KOF globalization index – revisited. The Review of Inte…
     ↗
  11. Hofstede G. (2001)
    Culture’s consequences: Comparing values, behaviors, institutions, and organizations acro…
  12. 10.1007/BF02530743
     ↗
  13. Inkeles A. (1998)
    One world emerging: Convergence and divergence in industrial societies
  14. International Monetary Fund. (2019). World economic outlook database, April 2019. https://www.imf.org/en/Publ…
  15. 10.1111/1911-3838.12278
     ↗
  16. Jacoby S. M. (2005)
    The embedded corporation: Corporate governance and employment relations in Japan and the …
  17. Japan Exchange Group (2019). Stock distribution survey in year 2019. https://www.jpx.co.jp/markets/statistics…
  18. Knight (2014)
    Managing Risk and Crisis Communication
    Business and Professional Communication Quarterly
  19. 10.1111/j.1936-4490.2005.tb00714.x
     ↗
  20. 10.1016/j.bar.2006.05.002
     ↗
  21. Louhichi W. (2015)
    Economic Bulletin
  22. 10.13106/jafeb.2018.vol5.no1.29
     ↗
  23. 10.5465/amj.2010.57317829
     ↗
  24. Ministry of Economy, Trade and Industry, Japan. (2020). [White paper on international trade] Tsuushou hakusho…
  25. 10.1787/9789264236882-en
     ↗
  26. Palmer-Silveira et al. (2014)
    Examining U.S. and Spanish Annual Reports: Crisis Communication
    Business and Professional Communication Quarterly
  27. Peladeau N., Davoodi E. (2018). Comparison of latent Dirichlet modeling and factor analysis for topic extract…
     ↗
  28. Ponce et al. (2023)
    Annual Reports Readability From Linguistic and Communication Perspectives: Syst…
    Business and Professional Communication Quarterly
  29. Provalis Research. (2021). WORDSTAT 9 [Computer software]. Provalis Research. https://provalisresearch.com.
  30. 10.1504/WREMSD.2009.026801
     ↗
  31. Saggar R., Singh B. (2017). Corporate governance and risk reporting: Indian evidence. Managerial Auditing Jou…
     ↗
  32. Smallwood (2020)
    The Need for Cross-Cultural Communication Instruction in U.S. Business Communic…
    Business and Professional Communication Quarterly
  33. 10.4135/9781412986243.n10
     ↗
  34. Suzuki S. (2013). Culture change in organizational public discourse 1998-2008: Examining annual reports of Ja…
     ↗
  35. 10.1093/acprof:oso/9780199601936.001.0001
     ↗
  36. Ulmer R. R. (2007)
    Effective crisis communication: Moving from crisis to opportunity
  37. United Nations Office for Disaster Risk Reduction (2009)
    2009 UNDRR terminologies on disaster risk reduction
  38. Vogel S. K. (2019). Japan’s ambivalent pursuit of shareholder capitalism. Politics and Society, 47(1), 117–14…
     ↗
CrossRef global citation count: 0 View in citation network → Build reading path →