Work

Factors influencing voluntary corporate risk disclosure practices by Indonesian companies

Year: 2017

Type: article

Abstract: This study examines the influences of corporate governance and firm characteristics on risk disclosure of Indonesian public listed companies. To address this study’s research questions and hypotheses, a total of 118 annual reports were analysed using the content analysis method. The Linsley and Shrives (2006) checklist items were adopted and extended to measure the extent of risk disclosure. The results show that the mean of risk disclosure index is 32%. Statistical analysis shows (...)

Source: Corporate Ownership and Control

DOI: 10.22495/cocv14i3c2art2

Authors: Tarmizi Achmad, Faisal Faisal, Melani Oktarina

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: hybrid

OpenAlex ID: W2610697719

FWCI: 3.544

Cites: 45

Cited by: 20

Related to: 10