Affiliation:
1. Hokkaido University, Japan
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.
Funder
Japan Society for the Promotion of Science