Elmarzouky, Mahmoud; Albitar, Khaldoon; Karim, Atm Enayet; … - In: Journal of Risk and Financial Management 14 (2021) 12, pp. 1-12
This paper provides a unique COVID-19 disclosure measurement and investigates the association between the level of COVID-19 disclosure and uncertainty within annual reports for UK FTSE-All share non-financial firms. We used automated textual analysis to score the sampled annual reports. The...