This study aims to examine the relationship between corporate characteristics and level of risk reporting and to reveal the impact of issuing regulatory guidelines on risk reporting in annual reports. One hundred non-financial companies were randomly selected from the first section of the Tokyo...

The main objectives of this paper are to evaluate social responsibility disclosure practices in the annual reports of Jordanian industrial companies and to determine the effect of certain company characteristics in explaining variation in social responsibility information found in companies'...

The main objectives of this paper are to evaluate social responsibility disclosure practices in the annual reports of Jordanian industrial companies and to determine the effect of certain company characteristics in explaining variation in social responsibility information found in companies'...

Grounded on literature review on risk disclosures and risk reporting practices, the paper aims to explore the extent and content of voluntary risk reporting practices of non-financial companies. Annual reports, focusing on several areas of concern of sampled public companies from three different...

Grounded on literature review on risk disclosures and risk reporting practices, the paper aims to explore the extent and content of voluntary risk reporting practices of non-financial companies. Annual reports, focusing on several areas of concern of sampled public companies from three different...