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C/F/474. Dissertation. Determinants of corporate risk disclosure in annual reports of UK companies
- WORDS:
- 14300
- DATE:
- 2009
- PRICE:
- 149.99 GBP
The dissertation investigates the motivations behind increasing disclosures of information related to risk management and internal control by UK organisations. The review of literature touches on the definitions of corporate risks and disclosures, the theory of corporate governance (CG) and its application in the UK through the Combined Code, the determinants of possible risk disclosures, disclosures of internal control and CG, etc. The research methodology is based on qualitative analysis of related secondary data. Disclosures in financial services are compared to those in the retail industry. Conclusions are made about investors' and markets' reaction to risk disclosures, the incentives for disclosures in the financial sector, and the best course of action in corporate risk disclosures.
KEYWORDS: Dissertation, corporate risk disclosure, Combined Code, financial reporting, financial,
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