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
相关论文
共 50 条
  • [41] Analysis on Profitability and Influencing Factors of Clean Energy Listed Companies in China
    Guo, Qiongyu
    Liu, Chujun
    Deng, Xiaowei
    INTERNATIONAL CONFERENCE ON NEW ENERGY AND RENEWABLE RESOURCES (ICNERR 2015), 2015, : 397 - 405
  • [42] Content Analysis of Chinese Listed Companies' Social Responsibility Report
    Lou Zhihong
    Xia Hong
    Jin Yimin
    REGULATORY REGIONAL ECONOMIC CHALLENGE AND PROJECT MANAGEMENT IN SUSTAIN: CALL OF PAPER FROM THE 2ND INTERNATIONAL SYMPOSIUM ON PROJECT MANAGEMENT (ISPMREC 2011), 2011, : 103 - 107
  • [43] The Research on Influential Factors of Internal Control Information Disclosure Quality for Listed Companies in China
    Sun, X.
    Chen, W. J.
    He, Q.
    INTERNATIONAL CONFERENCE ON ADVANCED EDUCATIONAL TECHNOLOGY AND INFORMATION ENGINEERING (AETIE 2015), 2015, : 793 - 800
  • [44] Annual report inquiry letters, disclosure of key audit matters and audit fees: Evidence from Chinese A-share listed companies
    Li, Xiaoyu
    Gou, Hongyao
    Wang, Miao
    OECONOMIA COPERNICANA, 2023, 14 (04) : 1303 - 1339
  • [45] Empirical Analysis of the Factors Influencing the Profitability of Agricultural Listed Companies in China
    Wan Yanru
    Tian Bin
    PROCEEDINGS OF THE 6TH INTERNATIONAL CONFERENCE ON INNOVATION AND MANAGEMENT, VOLS I AND II, 2009, : 894 - 899
  • [46] Influencing Factors of Highly Send and Transfer Stocks Evidence from Chinese Listed Companies
    Xie, Zirui
    Zhang, Kaiyuan
    2016 INTERNATIONAL CONFERENCE ON LOGISTICS, INFORMATICS AND SERVICE SCIENCES (LISS' 2016), 2016,
  • [47] Study on the Factors Influencing Earnings Quality of Companies Listed on GEM-Based on the Structure of Corporate Governance
    Feng, Mei
    Sun, Dan-dan
    INTERNATIONAL CONFERENCE ON SOCIAL, EDUCATION AND MANAGEMENT ENGINEERING (SEME 2014), 2014, : 292 - 298
  • [48] The Impact of Carbon Information Disclosure Quality on Enterprise Value: Evidence from Chinese Listed Companies
    Huang, Li
    Ji, Xiaoyu
    Niu, Tingting
    Ou, Wanting
    SUSTAINABILITY, 2025, 17 (02)
  • [49] Can Board Secretary Improve the Quality of Information Disclosure? - An Empirical Study on Chinese Listed Companies
    Zhou Kaiguo
    Li Tao
    Zhang Yan
    PROCEEDINGS OF THE 5TH INTERNATIONAL SYMPOSIUM FOR CORPORATE GOVERNANCE, BOOKS 1 AND 2, 2009, : 1552 - 1566
  • [50] Does securities enforcement improve disclosure quality? An examination of Chinese listed companies' restatement activities
    Cao, Ning
    McGuinness, Paul B.
    Xi, Chao
    JOURNAL OF CORPORATE FINANCE, 2021, 67
12345