← Search Review of Accounting Studies Vol. 22 No. 4 2017 A theory of risk disclosure Mirko S. Heinle; Kevin C. Smith University of Pennsylvania DOI10.1007/s11142-017-9414-2 Volume22 Issue4 Pages1459-1491 Languageen Sources semanticscholar crossref openalex Cite APA 7 MLA 9 Chicago (author–date) Harvard Elsevier Harvard (JFE, JBF…) The Accounting Review Academy of Management American Marketing Association INFORMS (Management Science) Copy citation Copied ✓