Quality of Narrative Risk Disclosure in Annual Report and Its Influencing Factors Based on Chinese Listed CompaniesAnalysis

摘要：

　　This study selects 2008 annual reports of constituents of Shanghai Stock Exchange Composite 180 Index (SSEC180) companies and ST companies as research sample, analyzes their quality of risk disclosures, and examines the determinants by content analysis method.A significant association is found between the quality of risk disclosures and company size.Similarly significant associations are not found between the quality of risk disclosures and earning power, counterbalance of big stockholders, lenders supervision, and independent directors supervision in sample.

关键词： risk management quality of risk disclosures risk reporting influencing factors

作者: Du Li Wu Rong

作者单位: School of Accounting and Finance, Shanghai Lixin University of Commerce School of Accounting, Shanghai University of Finance and Economics

会议类型: 国际会议

会议名称: The 4th Conference on Chinas Economic Operation Risk Management(2010·Shanghai)(第四届中国立信风险管理论坛)

会议地点: 上海

会议语种:英文

页码: 38-45

在线出版日期: 2010-10-14（万方平台首次上网日期，不代表论文的发表时间）