Matches in SemOpenAlex for { <https://semopenalex.org/work/W86781033> ?p ?o ?g. }
- W86781033 endingPage "153" @default.
- W86781033 startingPage "128" @default.
- W86781033 abstract "This study investigated the association between spe cific corporate characteristics - mainly company size, leverage, li quidity, profitability, complexity, auditor type, and industry type - and c orporate risk disclosure (CRD) in the annual reports for a sample of 109 Kuwaiti listed non-financial companies. A manual content analysis approach was used to measure risk disclosure by counting the number of risk-related s entences in annual reports. A multivariate regression analysis was employed to test the association between risk disclosure and the corporate-specific characteristics. The results indicated that the total sentences of risk disclosu re were 1,461 sentences with a mean 19.87. The quantity of risk disclosures for all categories of risks was very limited. The findings showed that the CRD is a ssociated positively with size, liquidity, complexity and auditor type. In ad dition, the results indicated significant differences among industries. However, the findings also showed that the association between CRD and other corporat e-specific characteristics (leverage and profitability) is insignificant. This study concluded that the findings are also consistent with both agency and s ignaling theories." @default.
- W86781033 created "2016-06-24" @default.
- W86781033 creator A5081016794 @default.
- W86781033 date "2014-03-15" @default.
- W86781033 modified "2023-09-26" @default.
- W86781033 title "Kuwait Corporate Characteristics and Level of Risk Disclosure: A Content Analysis Approach" @default.
- W86781033 cites W127297013 @default.
- W86781033 cites W1492155385 @default.
- W86781033 cites W1522113522 @default.
- W86781033 cites W1592301280 @default.
- W86781033 cites W1964095394 @default.
- W86781033 cites W1974324117 @default.
- W86781033 cites W1981524573 @default.
- W86781033 cites W1989315800 @default.
- W86781033 cites W1990021135 @default.
- W86781033 cites W1990317644 @default.
- W86781033 cites W2008739306 @default.
- W86781033 cites W2008761026 @default.
- W86781033 cites W2012841923 @default.
- W86781033 cites W2013387701 @default.
- W86781033 cites W2016364797 @default.
- W86781033 cites W2024985975 @default.
- W86781033 cites W2027680818 @default.
- W86781033 cites W2030433316 @default.
- W86781033 cites W2030765894 @default.
- W86781033 cites W2031001262 @default.
- W86781033 cites W2032375295 @default.
- W86781033 cites W2034006258 @default.
- W86781033 cites W2036383710 @default.
- W86781033 cites W2036795376 @default.
- W86781033 cites W2037791344 @default.
- W86781033 cites W2037810520 @default.
- W86781033 cites W2040966399 @default.
- W86781033 cites W2047389616 @default.
- W86781033 cites W2051590529 @default.
- W86781033 cites W2051685750 @default.
- W86781033 cites W2052906241 @default.
- W86781033 cites W2060651978 @default.
- W86781033 cites W2066942310 @default.
- W86781033 cites W2068152062 @default.
- W86781033 cites W2068916381 @default.
- W86781033 cites W2071721601 @default.
- W86781033 cites W2074291470 @default.
- W86781033 cites W2074492816 @default.
- W86781033 cites W2075070540 @default.
- W86781033 cites W2078525030 @default.
- W86781033 cites W2078885075 @default.
- W86781033 cites W2081465695 @default.
- W86781033 cites W2081592727 @default.
- W86781033 cites W2082601905 @default.
- W86781033 cites W2086398770 @default.
- W86781033 cites W2090041987 @default.
- W86781033 cites W2094898201 @default.
- W86781033 cites W2094986582 @default.
- W86781033 cites W2095565067 @default.
- W86781033 cites W2096389044 @default.
- W86781033 cites W2100089483 @default.
- W86781033 cites W2125812939 @default.
- W86781033 cites W2130811501 @default.
- W86781033 cites W2134713008 @default.
- W86781033 cites W2138939066 @default.
- W86781033 cites W2153222072 @default.
- W86781033 cites W2162250294 @default.
- W86781033 cites W2168880167 @default.
- W86781033 cites W2170643156 @default.
- W86781033 cites W2171582467 @default.
- W86781033 cites W2186005422 @default.
- W86781033 cites W2492222943 @default.
- W86781033 cites W2752617332 @default.
- W86781033 cites W3125499115 @default.
- W86781033 cites W3126113241 @default.
- W86781033 cites W3126114223 @default.
- W86781033 cites W2002975514 @default.
- W86781033 hasPublicationYear "2014" @default.
- W86781033 type Work @default.
- W86781033 sameAs 86781033 @default.
- W86781033 citedByCount "3" @default.
- W86781033 countsByYear W867810332017 @default.
- W86781033 countsByYear W867810332020 @default.
- W86781033 crossrefType "journal-article" @default.
- W86781033 hasAuthorship W86781033A5081016794 @default.
- W86781033 hasConcept C10138342 @default.
- W86781033 hasConcept C105795698 @default.
- W86781033 hasConcept C121955636 @default.
- W86781033 hasConcept C129361004 @default.
- W86781033 hasConcept C144133560 @default.
- W86781033 hasConcept C153083717 @default.
- W86781033 hasConcept C162118730 @default.
- W86781033 hasConcept C183582576 @default.
- W86781033 hasConcept C199521495 @default.
- W86781033 hasConcept C33923547 @default.
- W86781033 hasConceptScore W86781033C10138342 @default.
- W86781033 hasConceptScore W86781033C105795698 @default.
- W86781033 hasConceptScore W86781033C121955636 @default.
- W86781033 hasConceptScore W86781033C129361004 @default.
- W86781033 hasConceptScore W86781033C144133560 @default.
- W86781033 hasConceptScore W86781033C153083717 @default.
- W86781033 hasConceptScore W86781033C162118730 @default.