volume 32, issue 4/5, P378-405 2017
DOI: 10.1108/maj-03-2016-1341
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Ridhima Saggar, Balwinder Singh

Abstract: Purpose This study aims to measure the extent of voluntary risk disclosure and examine the relationship between corporate governance firm level quality in the form of board characteristics and ownership concentration’s impact on risk disclosure in the annual reports of Indian listed companies. Design/methodology/approach The method adopted in this study is automated content analysis, which is applied to a sample of 100 listed Indian non-financial companies to find out the extent of risk disclosure. Further,…

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