Retailers are paying close attention to consumer behavior this year as climbing sales indicate consumers are spending more freely, according to a study by BDO USA, LLP, a leading accounting and consulting organization. The RiskFactor Report for Retail Businesses, which examines the risk factors listed in the most recent SEC 10-K filings of the largest 100 public U.S. retailers, found consumer confidence and spending is less of a concern this year as it fell from the fifth most cited risk factor in 2010 to the 11th. Retailers are more concerned over consumer demand and interest (87%), a jump from 2010 (63%), as they shift their focus to gaining the consumers’ attention with attractive merchandise offerings. Despite general economic conditions remaining the top risk (97%), the decline in risks associated with consumer spending indicates retailer confidence in the recovery is increasing.