The board's role in risk disclosure: an exploratory study of Italian listed state-owned enterprises
Research output: Contribution to journal › Article
The determinants of risk disclosure in the annual reports of listed state-owned enterprises (SOEs) have yet to be fully explored. This paper examines the potential impact of the composition of the boards of directors and other company-specific features on risk disclosure levels. The presence of women on a board made a significant difference to risk disclosure, as did the age of board members. Board directors having an accounting or finance/business qualification affected risk disclosure negatively; company size and an internet visibility were positively related to risk disclosure. Although an Italian study, the lessons here will have application to academia and to practitioners, policy-makers and standard-setters worldwide.
| Original language | English |
|---|---|
| Pages (from-to) | 113-120 |
| Journal | Public Money & Management |
| Volume | 36 |
| Issue number | 2 |
| Early online date | 11 Dec 2015 |
| DOIs | |
| Publication status | Published - 23 Feb 2016 |
Documents
- HUSSAINEY_cright_11A_THE BOARD_S ROLE IN RISK DISCLOSURE AN EXPLORATORY STUDY OF ITALIAN LISTED STATE-OWNED ENTERPRISES
Rights statement: This is an Accepted Manuscript of an article published in Public Money and Management, (2016), available online: http://www.tandfonline.com/10.1080/09540962.2016.1118935
Accepted author manuscript (Post-print), 702 KB, PDF document
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