Quality of Narrative Risk Disclosure in Annual Report and Its Influencing Factors Based on Chinese Listed Companies' Analysis

被引：0
|
作者：
Li, Du [1 ]
Rong, Wu [1 ]
机构：
[1] Shanghai Lixin Univ Commerce, Sch Accounting & Finance, Shanghai, Peoples R China
来源：
ECONOMIC OPERATION RISK MANAGEMENT | 2010年
关键词：
risk management; quality of risk disclosures; risk reporting; influencing factors; OWNERSHIP;
D O I：
暂无
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
This study selects 2008 annual reports of constituents of Shanghai Stock Exchange Composite 180 Index (SSEC 180) companies and ST companies as research sample, analyzes their quality of risk disclosures, and examines the determinants by content analysis method. A significant association is found between the quality of risk disclosures and company size. Similarly significant associations are not found between the quality of risk disclosures and earning power, counterbalance of big stockholders, lenders' supervision, and independent directors supervision in sample.
引用
收藏
页码：38 / 45
页数：8
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