STUDYING THE DISCLOSURE OF RISK AND INFLUENCIAL FACTORS ON THIS DISCLOSURE

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NAMAZI MOHAMMAD; EBRAHIMI MEIMAND MEHDI

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Paper Information

Journal: JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE Year:2016 | Volume:3 | Issue:2 (9) Page(s): 1-29

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Information Journal Paper

Title

STUDYING THE DISCLOSURE OF RISK AND INFLUENCIAL FACTORS ON THIS DISCLOSURE

Author(s)

NAMAZI MOHAMMAD | EBRAHIMI MEIMAND MEHDI | Issue Writer Certificate

Keywords

RISK DISCLOSUREQ1

CONTENT ANALYSISQ1

RISK TYPESQ2

FIRM CHARACTERISTICSQ2

Abstract

The accounting information currently assimiliated by firms is not wholly adequate for decision makers, and additional information regarding risks is required. This study explores the characteristics of RISK DISCLOSUREs in annual reports of companies listed in Tehran Stock Exchange. The factors affecting RISK DISCLOSUREs are also explored. To achieve the preceding objectives, the annual reports of 275 firm- year over the period of 2009 to 2013 were studied based on the CONTENT ANALYSIS and the characteristics of risk related information were determined accordingly. Data collected by CONTENT ANALYSIS was examined using Comparison Tests. The result showed that companies were significantly disclosure back-ward looking rather than forward-looking information and qualitative rather than quantitative information about risk, and they were disclosing risk sources rather than risk managements. Furtheremoe, the result indicated that firm size and leverage Posit a significant positive relationship with corporate RISK DISCLOSURE, but market risk of the firms exhibits a significant negative relationship with corporate risk.

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APA: Copy

NAMAZI, MOHAMMAD, & EBRAHIMI MEIMAND, MEHDI. (2016). STUDYING THE DISCLOSURE OF RISK AND INFLUENCIAL FACTORS ON THIS DISCLOSURE. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, 3(2 (9) ), 1-29. SID. https://sid.ir/paper/252254/en

Vancouver: Copy

NAMAZI MOHAMMAD, EBRAHIMI MEIMAND MEHDI. STUDYING THE DISCLOSURE OF RISK AND INFLUENCIAL FACTORS ON THIS DISCLOSURE. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE[Internet]. 2016;3(2 (9) ):1-29. Available from: https://sid.ir/paper/252254/en

IEEE: Copy

MOHAMMAD NAMAZI, and MEHDI EBRAHIMI MEIMAND, “STUDYING THE DISCLOSURE OF RISK AND INFLUENCIAL FACTORS ON THIS DISCLOSURE,” JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, vol. 3, no. 2 (9) , pp. 1–29, 2016, [Online]. Available: https://sid.ir/paper/252254/en

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