IDEAS home Printed from https://ideas.repec.org/a/nwe/iisabg/y2013i4p109-122.html
   My bibliography  Save this article

Quality of Risk Disclosures

Author

Listed:
  • Kalin Kalev

    (UE, Varna, Bulgaria)

Abstract

The paper proposes a framework for measurement of quantity and quality of risk disclosures in financial report as well as presents empirical evidences of the correlation between quantity and quality of disclosures. Theoretically we based our hypothesis on the information assymetry, agent problem and theory of disclosure regulation. Quality is promulgated as capable of lowering the cost of capital. However there are no firm evidences on the issue in the accounting research literature, quantity is contradictory explaining variable for quality of financial reporting information. In the case of risk disclosures, we found that there are significant positive relation between the variables.

Suggested Citation

  • Kalin Kalev, 2013. "Quality of Risk Disclosures," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 109-122, December.
    • Handle: RePEc:nwe:iisabg:y:2013:i:4:p:109-122
    as

    Download full text from publisher

    File URL: http://www.unwe.bg/uploads/Alternatives/2013-4-9.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    disclosure; quality; IFRS; risk; measurement;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:nwe:iisabg:y:2013:i:4:p:109-122. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Vanya Lazarova (email available below). General contact details of provider: https://edirc.repec.org/data/unweebg.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.