Corporate Risk Disclosure Trends in South Africa During the Covid-19 Pandemic
Shazia OSMAN,
Kiran BALDVOO
Abstract:The novel Covid-19 pandemic created uncertainty around the world. Users now require more information about risk exposure; this paper explored the risk disclosure pattern of South African listed companies during the Covid-19 pandemic. The phenomenon of corporate risk disclosure was explored through a multi-theoretical lens, including agency, legitimacy, and stakeholder theories, given the multi-faceted nature of risk reporting. A content analysis of the annual reports of a sample of non-financial companies list… Show more
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