Discretionary risks disclosure: a management perspective

Discretionary risks disclosure practices by managers provide useful information to investors and other users of accounting information in assessing the risk profile of a company. A managers’ ability to disclose relevant risk information that reflects more accurately the companies’ current and future...

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Bibliographic Details
Main Authors: Roshayani Arshad, Rina Fadhilah Ismail
Format: Article
Language:English
Published: FEP 2011
Online Access:http://journalarticle.ukm.my/5442/
http://journalarticle.ukm.my/5442/
http://journalarticle.ukm.my/5442/1/vol2ch7.pdf