Corporate risk disclosure by UK firms: Trends and determinants

Hdl Handle:
http://hdl.handle.net/10149/95618
Title:
Corporate risk disclosure by UK firms: Trends and determinants
Authors:
Rajab, B. (Bassam); Handley-Schachler, M. (Morrison)
Affiliation:
University of Teesside. Teesside Business School.
Citation:
Rajab, B. and Handley-Schachler, M. (2009) 'Corporate risk disclosure by UK firms: Trends and determinants', World Review of Entrepreneurship Management and Sustainable Development, 5 (3), pp.224-243.
Publisher:
Inderscience Publishers
Journal:
World Review of Entrepreneurship Management and Sustainable Development
Issue Date:
2009
URI:
http://hdl.handle.net/10149/95618
DOI:
10.1504/WREMSD.2009.026801
Abstract:
This study explores risk disclosure practice using content analysis of 156 annual reports prepared by 52 UK listed companies in three different periods (1998, 2001 and 2004). The study relates the extent of risk disclosure to firm-specific characteristics. The study found, a trend of increasing amounts of risk disclosure in the annual report over the six-year period influenced by accounting regulation and accounting institutes' recommendations. US dual listing and involvement in heavy industry are significantly and positively correlated with the level of risk information disclosed by the sampled companies. Risk disclosure is not related to size or leverage.
Type:
Article
Language:
en
Keywords:
corporate disclosure; dual listed companies; risk disclosure
ISSN:
1746-0573; 1746-0581
Rights:
Subject to restrictions, author can archive post-print (ie final draft post-refereeing). For full details see http://www.sherpa.ac.uk/romeo/ [Accessed 16/06/2010]
Citation Count:
0 [Scopus, 06/04/2010]

Full metadata record

DC FieldValue Language
dc.contributor.authorRajab, B. (Bassam)en
dc.contributor.authorHandley-Schachler, M. (Morrison)en
dc.date.accessioned2010-04-06T09:06:37Z-
dc.date.available2010-04-06T09:06:37Z-
dc.date.issued2009-
dc.identifier.citationWorld Review of Entrepreneurship Management and Sustainable Development; 5 (3): 224-243en
dc.identifier.issn1746-0573-
dc.identifier.issn1746-0581-
dc.identifier.doi10.1504/WREMSD.2009.026801-
dc.identifier.urihttp://hdl.handle.net/10149/95618-
dc.description.abstractThis study explores risk disclosure practice using content analysis of 156 annual reports prepared by 52 UK listed companies in three different periods (1998, 2001 and 2004). The study relates the extent of risk disclosure to firm-specific characteristics. The study found, a trend of increasing amounts of risk disclosure in the annual report over the six-year period influenced by accounting regulation and accounting institutes' recommendations. US dual listing and involvement in heavy industry are significantly and positively correlated with the level of risk information disclosed by the sampled companies. Risk disclosure is not related to size or leverage.en
dc.language.isoenen
dc.publisherInderscience Publishersen
dc.rightsSubject to restrictions, author can archive post-print (ie final draft post-refereeing). For full details see http://www.sherpa.ac.uk/romeo/ [Accessed 16/06/2010]en
dc.subjectcorporate disclosureen
dc.subjectdual listed companiesen
dc.subjectrisk disclosureen
dc.titleCorporate risk disclosure by UK firms: Trends and determinantsen
dc.typeArticleen
dc.contributor.departmentUniversity of Teesside. Teesside Business School.en
dc.identifier.journalWorld Review of Entrepreneurship Management and Sustainable Developmenten
ref.citationcount0 [Scopus, 06/04/2010]en
or.citation.harvardRajab, B. and Handley-Schachler, M. (2009) 'Corporate risk disclosure by UK firms: Trends and determinants', World Review of Entrepreneurship Management and Sustainable Development, 5 (3), pp.224-243.-
All Items in TeesRep are protected by copyright, with all rights reserved, unless otherwise indicated.