Evaluation of information disclosure in annual reports of extractive industry companies

• Published in: Natsional'nyi Hirnychyi Universytet. Naukovyi Visnyk no. 4; pp. 172 - 176
• Main Authors: Fedorova, E.A, Grishchenko, Yu.I, Grishchenko, A.V, Drogovoz, P.A
• Format: Journal Article
• Language: English
• Published: Dnipropetrosk State Higher Educational Institution "National Mining University" 2021
• Subjects: Annual reports; Boards of directors; Collaboration; Compliance; Corporate governance; Dictionaries; Disclosure; Dividend policy; Evaluation; Extractive industries; Financial reporting; Investments; Legislation; Management reports; Methodology; Return on assets; Social responsibility; Text analysis; Russia

Purpose. To assess how public annual reports of Russian extractive industry issuers comply with the requirements for disclosure of information. To examine how the introduction of Corporate Governance Code affects the level of information disclosure in extractive industries. Methodology. The paper pr...