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

Shinobu Suzuki
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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.
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2010-2019 年日本和美国公司风险报告的变化
本研究对企业风险报告进行了跨文化考察,以检验风险交流的趋同性和差异性。研究询问了来自不同国家文化的全球化组织所传达的风险主题频率是趋同还是保持文化差异。研究分析了日本和美国公司在年度报告中报告的风险因素的纵向数据。研究重点是时间和国家文化对风险主题频率的影响。研究结果分别为风险主题的趋同观点和其中一个主题的分歧观点提供了支持证据。
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来源期刊
CiteScore
2.40
自引率
38.50%
发文量
23
期刊介绍: Business and Professional Communication Quarterly is the only refereed journal devoted to research that advances the teaching of communication in the workplace. The journal aims to present the many interdisciplinary, international, and organizational perspectives that characterize the field and specifically to publish research that advances knowledge about business and professional communication pedagogy and praxis in both academic and workplace settings, including technical and scientific communication, rhetoric, program design and assessment, the impact of technology, sustainability, global and multicultural issues, nonprofit communication, and best practices. As an interdisciplinary journal, BPCQ welcomes manuscripts that address a variety of theoretical, applied, and practical approaches and topics in the teaching and praxis of business, corporate, organizational, professional, or technical communication, including qualitative and quantitative research on classroom teaching or assessment, case studies of specific classroom techniques, reports on strategies for program development, innovative assignments or methodologies, and reviews of scholarship relevant to business and professional communication pedagogy. BPCQ especially welcomes manuscripts that address the principles of SoTL (scholarship of teaching and learning). BPCQ also publishes articles on a particular theme, for which a call may be announced on the ABC website: http://www.businesscommunication.org. Information on submitting book reviews can be found at http://www.montclair.edu/cwe/bcq
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