|Appears in Collections:||Accounting and Finance Journal Articles|
|Peer Review Status:||Refereed|
|Title:||What drives mandatory and voluntary risk reporting variations across Germany, UK and US?|
|Keywords:||Automated content analysis|
Firm and country characteristics
Mandatory and voluntary risk reporting variations
Repeated measures multilevel analysis
|Citation:||Elshandidy T, Fraser I & Hussainey K (2015) What drives mandatory and voluntary risk reporting variations across Germany, UK and US?, British Accounting Review, 47 (4), pp. 376-394.|
|Abstract:||This paper utilises computerised textual analysis to explore the extent to which both firm and country characteristics influence mandatory and voluntary risk reporting (MRR and VRR) variations both within and between non-financial firms across Germany, the UK and the US, over the period from 2005 to 2010. We find significant variations in MRR and VRR between firms across the three countries. Further, we find, on average, that German firms tend to disclose significantly higher (lower) levels of risk information mandatorily than UK (US) firms. German firms, on average, tend to reveal considerably higher (lower) levels of VRR than US (UK) firms. Our results document that MRR and VRR variations are significantly influenced by systematic risk, the legal system and cultural values. We also find that country and firm characteristics have higher explanatory power over the observed variations in MRR than over those in VRR.|
|Rights:||The publisher does not allow this work to be made publicly available in this Repository. Please use the Request a Copy feature at the foot of the Repository record to request a copy directly from the author. You can only request a copy if you wish to use this work for your own research or private study.|
|Affiliation:||University of Bristol|
Accounting and Finance
University of Plymouth
|Elshandidy et al_BAR_2014.pdf||906.74 kB||Adobe PDF||Under Embargo until 31/12/2999 Request a copy|
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