Elzahar, Hany; Hussainey, Khaled - In: The Journal of Risk Finance 13 (2012) 2, pp. 133-147
determinants of narrative risk information in the interim reports for a sample of UK non‐financial companies. Design … firms are more likely to disclose more risk information in the narrative sections of interim reports. In addition, the … analysis shows that industry activity type is positively associated with levels of narrative risk disclosure in interim reports …