Andere Kunden interessierten sich auch für
![Contrarian Investment Strategy: A Study on Chittagong Stock Exchange]( "Contrarian Investment Strategy: A Study on Chittagong Stock Exchange")
Contrarian Investment Strategy: A Study on Chittagong Stock Exchange26,99 €![Heavy Metals Pollution of Lake Burullus (Ramsar Site), Egypt]( "Heavy Metals Pollution of Lake Burullus (Ramsar Site), Egypt")
Heavy Metals Pollution of Lake Burullus (Ramsar Site), Egypt44,99 €![Is Brand Equity measured by Multinationals in Egypt?]( "Is Brand Equity measured by Multinationals in Egypt?")
Is Brand Equity measured by Multinationals in Egypt?36,99 €![Physical Evidence Interpretation and Analysis by Practical Study]( "Physical Evidence Interpretation and Analysis by Practical Study")
Physical Evidence Interpretation and Analysis by Practical Study36,99 €![Trade Openness and Industrial Growth: Evidence from Nigeria]( "Trade Openness and Industrial Growth: Evidence from Nigeria")
Trade Openness and Industrial Growth: Evidence from Nigeria26,99 €![The Ultras and the Revolution in Egypt]( "The Ultras and the Revolution in Egypt")
The Ultras and the Revolution in Egypt26,99 €![The effects of Lifestyles on Consumer Based Brand Equity]( "The effects of Lifestyles on Consumer Based Brand Equity")
The effects of Lifestyles on Consumer Based Brand Equity46,99 €
Corporate risk disclosure (CRD) has recently gained considerable attention particularly after the corporate failures and accounting scandals in the US in 2000 and the global financial crisis of 2007-09. This study seeks to explore the nature of risk information provided by Egyptian listed companies within their annual reports. The study also investigates the determinants of risk disclosure through examining the relationship between the level of CRD and company-specific characteristics, namely company size, industry type, profitability, cross-listing and amount of reserves. A content analysis of the annual reports of 31 non-financial listed companies was done to answer the research questions by reading the annual reports and coding sentences that reveal risk information. The study found that companies tend to disclose more monetary, future and good information on the risks they are exposed to. The results also show a positive and significant relationship between company size and the level of CRD. On the other hand, the findings demonstrate that there is a positive but insignificant relationship between the extent of CRD and the industry type, profitability and cross-listing.