Relationship between Risk Disclosures and Firm risk
This study takes risk disclosures of Chinas listed logistics companies as research object,analyses the main risk category and risk management policy, and analyses the relation of the risk disclosures with company size and the level of company risk. Four results are drawn: firstly, over 20％ of logistics companies do not disclose any risk information; secondly, the present risk disclosure information that logistics companies disclose is incomplete, more bad risk than good risk, more qualitative risk than quantitative risk, thirdly, the risk management policy is not enough, and derivative financial vehicles have not been validly used; lastly, the total number of risk disclosures is positive related to company size and the level of company risk. In the end some suggestions are proposed to improve the risk disclosure in annual reports in China.
Risk disclosure Risk Performance Logistics industry
JIA Weiying CHEN Baofeng
College of Economics & Management,China Agricultural University,P.R.China,100084;Accounting Departme College of Economics & Management,China Agricultural University,P.R.China,100084
国际会议
2008 International Conference of Management Science and Engineering(2008管理科学与工程国际学术会议)
河南焦作
英文
1047-1051
2008-11-01（万方平台首次上网日期，不代表论文的发表时间）