volume 31, issue 8/9, P770-803 2016
DOI: 10.1108/maj-12-2014-1135
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Jing Jia, Lois Munro, Sherrena Buckby

Abstract: Purpose-Utilising a finer-grained approach, this paper examines the 'quality' of narrative risk management disclosures (RMD) from a 'quantity' and 'richness' (width and depth) perspective. Evidence is then provided on the relationships between RMD quality and the corporate determinants driving that quality. Design/methodology/approach-Within a multidimensional quality disclosure framework, annual report narrative RMD from the top 100 Australian Securities Exchange (ASX) listed companies precisely 'matched' for…

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