Linking Corporate Risk Disclosure Practices with Firm-Specific Characteristics in Saudi Arabia

Linking Corporate Risk Disclosure Practices with Firm-Specific Characteristics in Saudi Arabia

This study explores Corporate Risk Disclosure practices (CRD) in the annual reports of Saudi (non-financial) listed companies and investigates the relationship between the Saudi firm-specific characteristics and the level of such practices. Using content analysis of a sample of 307 company-year obse...

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Bibliographic Details
Main Authors: Norsiah Ahmad, Omer Saeed Habtoor, Nor Raihan Mohamad, Mohd Hassan Che Haat
Format: Article
Language:English
Published: Universitas Gadjah Mada 2017-12-01
Series:Gadjah Mada International Journal of Business
Subjects:
Corporate Risk Disclosure, Annual Reports, Firm-specific Characteristics, Saudi Arabia
Online Access:https://jurnal.ugm.ac.id/gamaijb/article/view/26769

Internet

https://jurnal.ugm.ac.id/gamaijb/article/view/26769

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