Positive research of risk disclosures based on the annual reports of Chinas listed logistics companies

摘要：

Following a number of high-profile company failures and preventable large losses,the concepts of risk and risk management have received considerable attention lately,but this has yet to be reflected in positive research examining firms risk reporting practices. This study takes risk disclosures of Chinas 31 listed logistics companies as research object,proposes two hypotheses,using the correlation analysis to show the relation of the risk disclosures with company size and the level of company risk,in the hope of carrying on the summary of the present situation of risk disclosures,and putting forward to the corresponding proposals.

关键词： risk disclosure listed logistics company China

作者: Jia Weiying Chen Baofeng Shen Guicheng

作者单位: College of Economics & Management China Agricultural University,PRC Accounting Department Beijing Wu College of Economics & Management China Agricultural University,PRC School of Information Beijing Wuzi University PRC

会议类型: 国际会议

会议名称: The First International Conference on Management Innovation(ICMI 2007)(管理创新会议)

会议地点: 上海

会议语种:英文

页码: 119-122

在线出版日期: 2007-06-04（万方平台首次上网日期，不代表论文的发表时间）