Number of disclosures per annual reports (Extent)
Risk disclosures in the annual reports of UK banks, 1995-2010
... The annual report is considered to be an informative source that can be used to study a company’s reporting ...the annual report can be divided into two parts, which are: financial statements and narrative ...
356
A Study of Risk Disclosures in the Annual Reports of UK and Malaysian Companies
... forty annual reports were examined where twenty annual reports were selected from UK and Malaysian companies, ...The number of disclosure items is again relatively small and therefore ...
80
A Study of Risk Disclosures in the Annual Reports of Pakistani Companies: A Content Analysis
... total number of risk disclosure sentences, RD is used as the dependent ...with number of risk disclosure sentences and is significant at 1% level which is consistent with ...
12
A STUDY OF CORPORATE DISCLOSURES UNDER CLAUSE 55 OF SEBI‟S LISTING AGREEMENT IN THE ANNUAL REPORTS OF SELECTED INDIAN COMPANIES
... mandatory disclosures would lead to more voluntary disclosures ...corporate annual report disclosure in Sweden and further tries to find an association between a ...of annual reports of ...
32
Human resource disclosures in UK corporate annual reports: To what extent do these reflect organisational priorities towards labour?
... resource disclosures (HRDs) of UK Financial Times Stock Exchange (FTSE) 100 firms by relying on a novel disclosure index measuring the depth and breadth of ...a number of HRD items that we classify as “pro- ...
23
The Occurrence of Environmental Disclosures in the Annual Reports
... highest number coming from mining industry (100%), fol- lowed by forestry and beverages companies, whereas the agriculture/husbandry, real estate and other manufacturing industries have the lowest number of ...
14
Impact of board independence on the quality of community disclosures in annual reports
... table reports the results of our examination of the link between Community Involvement Disclosure score (CCIDQ) and various independent variables estimated as CCIDit= a1+ b1NEDsit+ b2BoardSizeit+ b3Boardmeetingit+ ...
46
Narrative disclosures in corporate annual reports: a syntactical complexity perspective
... Contrary to the definition of foreign directors in Masulis, Wang and Xie (2012) as directors not based in the firm’s country, this study defines nationality diversity as number of directors with other ...
247
CORPORATE GOVERNANCE ATTRIBUTES AND THE LEVEL OF CORPORATE VOLUNTARY DISCLOSURES IN ANNUAL REPORTS: THE CASE OF ETHIOPIA
... Variable Mean Std. Dev. Min. Max. Voluntary Disclosure 0.41 0.10 0.10 0.8 Panel B of table 3 describes the statistics of independent and control variables. Board size ranged from 3 to 12 with a mean of 8.33 for all ...
14
Risk disclosures in annual reports of Dutch listed companies during the years 2005 2008
... risk disclosures on a sample of 300 TSE Canadian ...The number of risk categories reported in the annual reports of the sample companies range from a minimum of 1 to a maximum of 9 ...the ...
106
Climate Change and Global Warming Discourses and Disclosures in the Corporate Annual Reports: A Study on the Malaysian Companies
... their annual reports. This discourse analysis is based on the annual reports of the listed companies in ...the annual reports. One reason for this is that ‘a number of ...
8
The Research of Corporate Social Responsibility Disclosures in Annual Reports
... financial reports of Lithuanian companies that were quoted in the stock exchange using criterion of volume of compulsory financial reports, including an annual ...financial reports of the ...
8
Climate Change Disclosures in the Annual Reports: Evidence from Bangladesh
... performance disclosures are used to legitimize the ongoing operation of ...imparting disclosures are one strategy to restore ...and disclosures also help business manage ...
15
Impact of board independence on the quality of community disclosures in annual reports
... community disclosures in annual ...community disclosures, while holding constant other corporate governance and firm specific ...community disclosures in annual ...
42
Impact of board independence on the quality of community disclosures in annual reports
... corporate disclosures even if ...voluntary disclosures and the proportion of independent directors, in the presence of a dominant shareholder, for a sample of nonfinancial listed firms on the Italian Stock ...
47
(data for the years per published annual reports, and since 2006 per IFRS)
... REPORT ON THE APPLICATION OF CORPORATE GOVERNANCE PRINCIPLES A significant element of risk management with respect to the process of preparing financial statements of KGHM is the internal control carried out by internal ...
49
Developments in non-mandatory disclosures in annual reports of companies: A case study
... score per industry and the percentage change in NMD score per industry will be ...SPSE’s annual report competitions as independent variables as both these associations encourage greater voluntary ...
38
Risk Reporting: A Study of Risk Disclosures in the Annual Reports of Listed Companies in Nigeria.
... * E-mail of the corresponding author: musaubaadamu@yahoo.com Abstract This study assesses the effect of company leverage on corporate risk disclosure in Nigeria. The population of the study comprises four sectors quoted ...
9
Disclosures as per Basel-II Accord
... The Bank has investments of Rs.32.82 million in the equity shares of Siddhartha Insurance Limited, which has been deducted from the core capital while computing capital ade[r] ...
6
Risk-related disclosures practices in the annual reports of Portuguese credit institutions: an exploratory study
... management disclosures and risk exposures were disclosed by MACBs compared to the rest of the PCIs ...more disclosures of risk management policies and operational control structures, and operational risk ...
37