Ayuningtyas, Eka Sari; Harymawan, Iman - In: Risks : open access journal 10 (2022) 2, pp. 1-15
This research examines the relationship between the risk management committee and textual risk disclosure. Textual risk disclosure is measured using the use of a risk-contained tone in the annual report. We employed empirical analysis for the Indonesian listed firms for the period 2010 to 2018....