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Corporate risk disclosure by UK firms: trends and determinants

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  • Bassam Rajab
  • Morrison Handley-Schachler
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    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.

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    Bibliographic Info

    Article provided by Inderscience Enterprises Ltd in its journal World Review of Entrepreneurship, Management and Sustainable Development.

    Volume (Year): 5 (2009)
    Issue (Month): 3 ()
    Pages: 224-243

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    Handle: RePEc:ids:wremsd:v:5:y:2009:i:3:p:224-243

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    Web page: http://www.inderscience.com/browse/index.php?journalID=173

    Related research

    Keywords: risk disclosure; corporate disclosure; dual listed companies; UK; United Kingdom; annual reports; accounting regulations; accounting institute recommendations.;

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    Cited by:
    1. Ntim, Collins G. & Lindop, Sarah & Thomas, Dennis A., 2013. "Corporate governance and risk reporting in South Africa: A study of corporate risk disclosures in the pre- and post-2007/2008 global financial crisis periods," International Review of Financial Analysis, Elsevier, vol. 30(C), pages 363-383.
    2. Elshandidy, Tamer & Fraser, Ian & Hussainey, Khaled, 2013. "Aggregated, voluntary, and mandatory risk disclosure incentives: Evidence from UK FTSE all-share companies," International Review of Financial Analysis, Elsevier, vol. 30(C), pages 320-333.

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