A Content Analysis of Risk Management Disclosures in Canadian Annual Reports

• Published in: Canadian journal of administrative sciences Vol. 22; no. 2; pp. 125 - 142
• Main Authors: Lajili, Kaouthar, Zéghal, Daniel
• Format: Journal Article
• Language: English
• Published: Oxford, UK Blackwell Publishing Ltd 01.06.2005
• Subjects: Accounting; analyse de contenu; Annual reports; Content analysis; Corporate governance; Disclosure; Divulgation du risque; gestion du risque; Operating leverage; Risk disclosure; Risk exposure; Risk management; Studies; Canada

This research paper examines risk information disclosures in Canadian annual reports to provide insights into the current risk disclosure environment, its characteristics, and the analytical usefulness of the information disclosed to the firm's stakeholders. Following a content analysis, the au...