DETERMINANTS OF RISK REPORTING : EVIDENCE FROM INDONESIA
DOI:
https://doi.org/10.38035/dijefa.v1i2.270Keywords:
Risk Reporting, Good Corporate GovernanceAbstract
This study analyzes risk reporting determinants namely the board of commissioners, independent commissioner and audit committee. The sample of this study consisted of 34 companies listed on the Indonesia Stock Exchange (IDX) and submitted the annual financial reports to the Indonesia Stock Exchange in 2015 and 2016. The test results showed that the board of commissioners and independent commissioners had an effect on risk disclosure, while the audit committee had no effect against risk reporting.
References
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Abraham, S. and Cox, P. 2007. Analyzing the determinants of narrative risk information in UKFTSE 100 annual reports. British Accounting Review. Vol. 39, No. 3, pp: 227-248
Abraham, S., Shrives, P.J. 2014. Improving the relevance of risk factor disclosure in corporate annual reports. The British Accounting Review. Vol. 46, pp: 91–107
Adamu, M.U. 2013. Risk Reporting: A Study of Risk Reportings in the Annual Reports of Listed Companies in Nigeria. Research Journal of Finance and Accounting. Vol.4, No.16, pp:140-147
Albawwat, A.H., Ali basah, M.Y. 2015. Corporate Governance and Voluntary Disclosure of Interim Financial Reporting in Jordan. Journal of Public Administration and Governance. Vol. 5, No. 2, pp 100-127
Albitar, K. 2015. Firm Characteristics, Governance Attributes and Corporate Voluntary Disclosure: A Study of Jordanian Listed Companies. International Business Research. Vol. 8, No. 3,pp 1-10
Ali, M.M, Taylor, D. 2014. Corporate Risk Reporting in Malaysia: The Influence of Predispositions of Chief Executive Officers and Chairs of Audit Committee. Research Journal of Finance and Accounting. Vol.5, No.2, pp: 92-106
Al-Maghzom, A., Hussaine, K., Aly, D. 2016. Corporate Governance and Risk Reporting: Evidence From Saudi Arabia. Corporate Ownership and Control Journal.Vol, 13, No.2, pp: 143-166
Al-Shammari, A. 2014. Kuwait Corporate Characteristics And Level of Risk Reporting: A Content Analysis Approach. Journal of Contemporary Issues in Business Research. Vol. 3, No. 3, pp: 128-153
Amran, A., Abdul Manaf Rosli Bin dan Bin Che Haat Mohd Hassan. 2009. Risk Reporting An Explanatory Study on Risk management Disclosure in Malaysian Annual Reports. Managerial Auditing Journal. Vol 24. No.1. PP. 39-57
Atan, R., Maruhun, E.N.S., Kadir, W.H.H.A., Jusoff, K. 2010.Annual risk reporting of listed companies in Malaysia. Journal of Modern Accounting and Auditing. Vol.6, No.8, pp:26-37
Balachandran, B., Faff, R. 2015. Corporate governance, firm value and risk: Past, present, and future. Pacific-Basin Finance Journal. Vol. 35, pp : 1–12
Barakat, A., Hussainey, K. 2013. Bank governance, regulation, supervision, and risk reporting: Evidence from operational Risk Reportings in European banks. International Review of Financial Analysis. Vol. 30, pp: 254–273
Behbahani, S., Faramarzi, M., and Zare, R. 2013. Examining the firm features influencing nonfinancial information disclosure quality. Interdisciplinary Journal of Contemporary Research in Business, 5 (1), 361- 369.
Beretta, S., & Bozzolan, S. 2004. A framework for the analysis of firm risk communication. The International Journal of Accounting. Vol. 39. No. 1, pp: 265–288.
Bhatia, M., Agarwal, A. 2015 Intellectual Capital Disclosures In Ipo Prospectuses of Indian Companies. International Journal of Social Sciences and Management. Vol-2(1) January, 2015
Buckby, S., Gallery, T., Ma, J. 2015. An analysis of risk management disclosures: Australian evidence. Managerial Auditing Journal, 30(8/9), pp. 812-869.
Bukair, A.A., Rahman,A.A. 2015. The Effect of the Board of Directors’ Characteristics on Corporate Social Responsibility Disclosure by Islamic Banks. Journal of Management Research. Vol. 7, No. 2
Deumes, R. 2008. Corporate risk reporting: A content analysis of narrative Risk Reportings in prospectuses. The Journal of Business Communication, 45/2, 120-157.
Dewi, K., Young, M., Sundari, R. 2014. Firm characteristics and intellectual capital disclosure on service companies listed in Indonesia stock exchange period 2008-2012. Merit Research Journal of Accounting, Auditing, Economics and Finance. Vol. 2, No. 2 pp: 22-35
Dobler, M., Lajili, K., Zéghal, D. 2011. Attributes of corporate Risk Reporting. An international investigation in the manufacturing sector. Journal of International Accounting Research. Vo. 10, No. 2, pp: 1–22.
Domínguez, L.R., Gámez, L.C.N 2014. Corporate reporting on risks: Evidence from Spanish companies. Spanish Accounting Review. Vol. 17, No. 2, pp: 116–129
Elsakit, O.M., Worthingto, A.C. 2014. The Impact of Corporate Characteristics and Corporate Governance on Corporate Social and Environmental Disclosure: A Literature Review. International Journal of Business and Management. Vol. 9, No. 9, pp: 1-15
Elzahar, H., & Hussainey, K. 2012. Determinants of narrative Risk Reportings in UK interim reports. Journal of Risk Finance. Vol. 13. No. 2, pp: 133–147.
Eng, L.L., Mak, Y.T., 2003. Corporate governance and voluntary disclosure. Journal Accounting Public Policy. Vol. 22, pp: 325–345.
Gul FA, Leung S. 2004. Board leadership, outside directors’ expertise and voluntary corporate disclosure. Journal Accounting Public Policy. 23: 351-379
Hidalgo, R.L., a-Meca, E.G., Mart?´nez, I. 2011. Corporate Governance and Intellectual Capital Disclosure. Journal of Business Ethics. Vol. 100, pp: 483–495
Hill, P. and Short, H. 2009. Risk Reportings on the second tier markets of the London Stock Exchange. Journal of Accounting and Finance, 49/, 753–780
Ho, S. M. S., & Wong, K. R. 2001. A study of the relationship between corporate governance structures and the extent of voluntary disclosure’. Journal of International Accounting, Auditing, and Taxation, 10(2), 139-156.
Htay SNN, Rashid H.M.A, Adnan MA, Meera, A.K.M. 2012. Impact of corporate governance on social and environmental information disclosure of Malaysian listed banks: Panel data analysis. Asian J Fin & Acc. Vol. 4(1): 1-24.
Iatridis, G., 2008. Accounting disclosure and corporations’ financial attributes: evidence from the UK stock market. Int. Rev.Financ. Anal. 17 (2), 219–241.
ICAEW. 1999 No surprises: Risk reporting: The case for better risk reporting. London’: Institute of Chartered Accountants in England and Wales.
Jensen, M. and Meckling, W. 1976. Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3/4, 305-360
Kateb, I .2014.The determinants of intellectual capital disclosure: Evidence from French stock exchange. International Journal of Accounting and Financial Reporting. 2014, Vol. 4, No. 2
Konishi, N. and Mohobbot, A. 2007. Risk reporting of Japanese companies and its association with corporate characteristics. International Journal of Accounting, Auditing and Performance Evaluation, 4 (3): 263 - 285.
Kuranchie-Pong, L, Godfred Alufa Bokpin Charles Andoh, 2016. Empirical evidence on disclosure and risktaking of banks in Ghana", Journal of Financial Regulation and Compliance, Vol. 24 Iss 2 pp. 16-28
Lajili, K., Zeghal, D. 2005. A Content Analysis of Risk Management Disclosure in Canadian Annual Report. Canadian Journal of Administrative Science. Vol. 22. No. 2. PP. 125-142.
Lajili, K., 2009. Corporate Risk Reporting and corporate governance. J. Risk Financ. Manage. 2, 94–117.
Li, J., Mangena, M., & Pike, R. 2012. The effect of audit committee characteristics on intellectual capital disclosure. The British Accounting Review, 44(2), 98–110.
Linsley, M Philip dan Michael J. Lawrence. 2007. Risk Reporting by The Largest UK Companies: Readability and Lack of Obfuscation. Accounting, Auditing and Accountability Journal. Vol.20. No.4. pp: 620-627.
Linsley, P. M., and Shrives, P. J. 2006. Risk reporting: a study of Risk Reportings in the annual reports of UK companies. British Accounting Review, 38/, 387–404.
Linsley, P. M., Shrives, P. J. and Crumpton, I. 2006. Risk Reporting: An exploratory study of UK and Canadian banks. Journal of Banking Regulation, Vol. 7/¾, 268-282.
Linsley, P., Shrives, P. and Kajuter, P. 2008. Risk reporting: development, regulation and current practice”, in Woods, M., Kaju ter, P. and Linsley, P. (Eds), International Risk Management: Systems, Internal Control and Corporate Governance, Elsevier, London, pp. 185-207
Linsley, P.M. and Shrives, P.J. 2005.Disclosure of risk information in the banking sectors”,Journal of Finance Regulation and Compliance, Vol. 13 No. 3, pp. 205-14.
Linsmeir, T.J., Thornton, D.B., Venkatachaam, M. and Welker, M. 2002. The effect of mandated market Risk Reportings on trading volume sensitivity to interest rate, exchange rate and commodity price movement. Accounting Review. Vol. 77 No. 2, pp: 343-77
Lopes, P., Rodrigues, L.L., 2007. Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange. International Journal of Accounting, vol. 42, No.1, pp: 25-56.
Madrigala, M.H., Guzmánb, B.A.,Guzmánb, C.A.. 2015. Determinants ofcorporate Risk Reporting in largeSpanish companies: a snapshot. Contaduría y Administración. Vol 60, PP: 757–775
Maffei, M., Aria, M., Fiondella, C., Spanò, R., Zagaria, C. 2014. (Un)useful Risk Reporting: explanations from the Italian banks. Managerial Auditing Journal. Vol. 29. No. 7 pp. 621 – 648
Mokhtar, E.S., and Mellett, H. 2013. Competition, corporate governance, ownership structure and risk reporting. Managerial Auditing Journal, Vol. 28 No. 9, pp. 838-865.
Ntim, C.G., Lindop, S., b, Thomas, D.A. 2013. Corporate governance and risk reporting in South Africa: A study of corporate Risk Reportings in the pre and post 2007/2008 global financial crisis periods. International Review of Financial Analysis. Vol. 30, pp: 363–383
Oba, V.C., Ibikunle, J., Damagum, Y.M. . 2013. The Impact of Board Mechanisms on Intellectual Capital Disclosures in Nigeria. Jurnal of Accounting and Management. Vol. 3. No. 1, pp: 66-80
Oliveira, J. Rodrigues, L. M. and Craig, R. 2011. Risk-related disclosure practices in the annual reports of Portuguese credit institutions: An exploratory study. Journal of Banking Regulation,12/2, 100–118
Oliveira, J., Rodrigues, L.L., Craig, C. 2013. Technical Note: Company Risk-related Disclosures in a Code Law Country: A Synopsis. Australasian Accounting, Business and Finance Journal. Vol. 7. No. 1, pp: 123-130
Oliveira, J., Rodrigues, L.L., Craig, R. 2011a. Voluntary risk reporting to enhance institutional and organizational legitimacy. Journal of Financial Regulation and Compliance. Vol. 19, No. 3: pp. 271 – 289
Oliveira, L., Rodrigues, L. L. and Craig, R. 2011. Risk-related disclosures by non-finance companies: Portuguese practices and disclosure characteristics. Managerial Auditing Journal, 26 (9): 817-839.
Othman, R., Ameer, R. 2009. Market Risk Reporting: evidence from Malaysian listed firms. Journal of Financial Regulation and Compliance. Vol. 17 Iss 1 pp. 57 – 69
Probohudono, A., N., Tower, G., Rusmin, R. 2013. Risk Reporting during the global financial crisis", Social Responsibility Journal, Vol. 9 Iss 1 pp. 124 – 137
Rajab, B. and Handley-Schachler, M. 2009. Corporate Risk Reporting by UK firms: Trends and determinants. World Review of Entrepreneurship Management and Sustainable Development, 5/3, 224-243.
Shehata, A. 2014. Theories and Determinants of Voluntary Disclosure. Accounting and Finance Research. Vol. 3, No. 1, pp:18-26
Sherif El-Halabya and Khaled Hussaineyb. 2015. The Determinants of Social Accountability Disclosure: Evidence from Islamic Banks around the World. International Journal of Business. Vo.l. 20, No. 3, pp: 202-223
Taylor, G.; Tower, G. and Neilson, J. 2010. Corporate Communication of Financial Risk. Accounting and Finance, 50 (4): 417-446.
Turley, S., & Zaman, M. 2007. Audit committee effectiveness: Informal processes and behavioural effects. Accounting, Auditing & Accountability Journal, 20(5), 765–788
Uddin, Md. H., Hassan, M.K., 2011. Corporate Risk Information In Annual Reports And Stock Price Behavior In The United Arab Emirates. Academy of Accounting and Financial Studies Journal. Vol. 15, No. 1 , pp: 59-84
Uzliawati, L., Suhardjanto , D., Djati, K. 2014. The Characteristics of Audit Committee and Intellectual Capital Disclosure in Indonesia Banking Industry. GSTF Journal on Business Review (GBR). Vol.3 No.2, pp: 18-24
Abraham, S. and Cox, P. 2007. Analyzing the determinants of narrative risk information in UKFTSE 100 annual reports. British Accounting Review. Vol. 39, No. 3, pp: 227-248
Abraham, S., Shrives, P.J. 2014. Improving the relevance of risk factor disclosure in corporate annual reports. The British Accounting Review. Vol. 46, pp: 91–107
Adamu, M.U. 2013. Risk Reporting: A Study of Risk Reportings in the Annual Reports of Listed Companies in Nigeria. Research Journal of Finance and Accounting. Vol.4, No.16, pp:140-147
Albawwat, A.H., Ali basah, M.Y. 2015. Corporate Governance and Voluntary Disclosure of Interim Financial Reporting in Jordan. Journal of Public Administration and Governance. Vol. 5, No. 2, pp 100-127
Albitar, K. 2015. Firm Characteristics, Governance Attributes and Corporate Voluntary Disclosure: A Study of Jordanian Listed Companies. International Business Research. Vol. 8, No. 3,pp 1-10
Ali, M.M, Taylor, D. 2014. Corporate Risk Reporting in Malaysia: The Influence of Predispositions of Chief Executive Officers and Chairs of Audit Committee. Research Journal of Finance and Accounting. Vol.5, No.2, pp: 92-106
Al-Maghzom, A., Hussaine, K., Aly, D. 2016. Corporate Governance and Risk Reporting: Evidence From Saudi Arabia. Corporate Ownership and Control Journal.Vol, 13, No.2, pp: 143-166
Al-Shammari, A. 2014. Kuwait Corporate Characteristics And Level of Risk Reporting: A Content Analysis Approach. Journal of Contemporary Issues in Business Research. Vol. 3, No. 3, pp: 128-153
Amran, A., Abdul Manaf Rosli Bin dan Bin Che Haat Mohd Hassan. 2009. Risk Reporting An Explanatory Study on Risk management Disclosure in Malaysian Annual Reports. Managerial Auditing Journal. Vol 24. No.1. PP. 39-57
Atan, R., Maruhun, E.N.S., Kadir, W.H.H.A., Jusoff, K. 2010.Annual risk reporting of listed companies in Malaysia. Journal of Modern Accounting and Auditing. Vol.6, No.8, pp:26-37
Balachandran, B., Faff, R. 2015. Corporate governance, firm value and risk: Past, present, and future. Pacific-Basin Finance Journal. Vol. 35, pp : 1–12
Barakat, A., Hussainey, K. 2013. Bank governance, regulation, supervision, and risk reporting: Evidence from operational Risk Reportings in European banks. International Review of Financial Analysis. Vol. 30, pp: 254–273
Behbahani, S., Faramarzi, M., and Zare, R. 2013. Examining the firm features influencing nonfinancial information disclosure quality. Interdisciplinary Journal of Contemporary Research in Business, 5 (1), 361- 369.
Beretta, S., & Bozzolan, S. 2004. A framework for the analysis of firm risk communication. The International Journal of Accounting. Vol. 39. No. 1, pp: 265–288.
Bhatia, M., Agarwal, A. 2015 Intellectual Capital Disclosures In Ipo Prospectuses of Indian Companies. International Journal of Social Sciences and Management. Vol-2(1) January, 2015
Buckby, S., Gallery, T., Ma, J. 2015. An analysis of risk management disclosures: Australian evidence. Managerial Auditing Journal, 30(8/9), pp. 812-869.
Bukair, A.A., Rahman,A.A. 2015. The Effect of the Board of Directors’ Characteristics on Corporate Social Responsibility Disclosure by Islamic Banks. Journal of Management Research. Vol. 7, No. 2
Deumes, R. 2008. Corporate risk reporting: A content analysis of narrative Risk Reportings in prospectuses. The Journal of Business Communication, 45/2, 120-157.
Dewi, K., Young, M., Sundari, R. 2014. Firm characteristics and intellectual capital disclosure on service companies listed in Indonesia stock exchange period 2008-2012. Merit Research Journal of Accounting, Auditing, Economics and Finance. Vol. 2, No. 2 pp: 22-35
Dobler, M., Lajili, K., Zéghal, D. 2011. Attributes of corporate Risk Reporting. An international investigation in the manufacturing sector. Journal of International Accounting Research. Vo. 10, No. 2, pp: 1–22.
Domínguez, L.R., Gámez, L.C.N 2014. Corporate reporting on risks: Evidence from Spanish companies. Spanish Accounting Review. Vol. 17, No. 2, pp: 116–129
Elsakit, O.M., Worthingto, A.C. 2014. The Impact of Corporate Characteristics and Corporate Governance on Corporate Social and Environmental Disclosure: A Literature Review. International Journal of Business and Management. Vol. 9, No. 9, pp: 1-15
Elzahar, H., & Hussainey, K. 2012. Determinants of narrative Risk Reportings in UK interim reports. Journal of Risk Finance. Vol. 13. No. 2, pp: 133–147.
Eng, L.L., Mak, Y.T., 2003. Corporate governance and voluntary disclosure. Journal Accounting Public Policy. Vol. 22, pp: 325–345.
Gul FA, Leung S. 2004. Board leadership, outside directors’ expertise and voluntary corporate disclosure. Journal Accounting Public Policy. 23: 351-379
Hidalgo, R.L., a-Meca, E.G., Mart?´nez, I. 2011. Corporate Governance and Intellectual Capital Disclosure. Journal of Business Ethics. Vol. 100, pp: 483–495
Hill, P. and Short, H. 2009. Risk Reportings on the second tier markets of the London Stock Exchange. Journal of Accounting and Finance, 49/, 753–780
Ho, S. M. S., & Wong, K. R. 2001. A study of the relationship between corporate governance structures and the extent of voluntary disclosure’. Journal of International Accounting, Auditing, and Taxation, 10(2), 139-156.
Htay SNN, Rashid H.M.A, Adnan MA, Meera, A.K.M. 2012. Impact of corporate governance on social and environmental information disclosure of Malaysian listed banks: Panel data analysis. Asian J Fin & Acc. Vol. 4(1): 1-24.
Iatridis, G., 2008. Accounting disclosure and corporations’ financial attributes: evidence from the UK stock market. Int. Rev.Financ. Anal. 17 (2), 219–241.
ICAEW. 1999 No surprises: Risk reporting: The case for better risk reporting. London’: Institute of Chartered Accountants in England and Wales.
Jensen, M. and Meckling, W. 1976. Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3/4, 305-360
Kateb, I .2014.The determinants of intellectual capital disclosure: Evidence from French stock exchange. International Journal of Accounting and Financial Reporting. 2014, Vol. 4, No. 2
Konishi, N. and Mohobbot, A. 2007. Risk reporting of Japanese companies and its association with corporate characteristics. International Journal of Accounting, Auditing and Performance Evaluation, 4 (3): 263 - 285.
Kuranchie-Pong, L, Godfred Alufa Bokpin Charles Andoh, 2016. Empirical evidence on disclosure and risktaking of banks in Ghana", Journal of Financial Regulation and Compliance, Vol. 24 Iss 2 pp. 16-28
Lajili, K., Zeghal, D. 2005. A Content Analysis of Risk Management Disclosure in Canadian Annual Report. Canadian Journal of Administrative Science. Vol. 22. No. 2. PP. 125-142.
Lajili, K., 2009. Corporate Risk Reporting and corporate governance. J. Risk Financ. Manage. 2, 94–117.
Li, J., Mangena, M., & Pike, R. 2012. The effect of audit committee characteristics on intellectual capital disclosure. The British Accounting Review, 44(2), 98–110.
Linsley, M Philip dan Michael J. Lawrence. 2007. Risk Reporting by The Largest UK Companies: Readability and Lack of Obfuscation. Accounting, Auditing and Accountability Journal. Vol.20. No.4. pp: 620-627.
Linsley, P. M., and Shrives, P. J. 2006. Risk reporting: a study of Risk Reportings in the annual reports of UK companies. British Accounting Review, 38/, 387–404.
Linsley, P. M., Shrives, P. J. and Crumpton, I. 2006. Risk Reporting: An exploratory study of UK and Canadian banks. Journal of Banking Regulation, Vol. 7/¾, 268-282.
Linsley, P., Shrives, P. and Kajuter, P. 2008. Risk reporting: development, regulation and current practice”, in Woods, M., Kaju ter, P. and Linsley, P. (Eds), International Risk Management: Systems, Internal Control and Corporate Governance, Elsevier, London, pp. 185-207
Linsley, P.M. and Shrives, P.J. 2005.Disclosure of risk information in the banking sectors”,Journal of Finance Regulation and Compliance, Vol. 13 No. 3, pp. 205-14.
Linsmeir, T.J., Thornton, D.B., Venkatachaam, M. and Welker, M. 2002. The effect of mandated market Risk Reportings on trading volume sensitivity to interest rate, exchange rate and commodity price movement. Accounting Review. Vol. 77 No. 2, pp: 343-77
Lopes, P., Rodrigues, L.L., 2007. Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange. International Journal of Accounting, vol. 42, No.1, pp: 25-56.
Madrigala, M.H., Guzmánb, B.A.,Guzmánb, C.A.. 2015. Determinants ofcorporate Risk Reporting in largeSpanish companies: a snapshot. Contaduría y Administración. Vol 60, PP: 757–775
Maffei, M., Aria, M., Fiondella, C., Spanò, R., Zagaria, C. 2014. (Un)useful Risk Reporting: explanations from the Italian banks. Managerial Auditing Journal. Vol. 29. No. 7 pp. 621 – 648
Mokhtar, E.S., and Mellett, H. 2013. Competition, corporate governance, ownership structure and risk reporting. Managerial Auditing Journal, Vol. 28 No. 9, pp. 838-865.
Ntim, C.G., Lindop, S., b, Thomas, D.A. 2013. Corporate governance and risk reporting in South Africa: A study of corporate Risk Reportings in the pre and post 2007/2008 global financial crisis periods. International Review of Financial Analysis. Vol. 30, pp: 363–383
Oba, V.C., Ibikunle, J., Damagum, Y.M. . 2013. The Impact of Board Mechanisms on Intellectual Capital Disclosures in Nigeria. Jurnal of Accounting and Management. Vol. 3. No. 1, pp: 66-80
Oliveira, J. Rodrigues, L. M. and Craig, R. 2011. Risk-related disclosure practices in the annual reports of Portuguese credit institutions: An exploratory study. Journal of Banking Regulation,12/2, 100–118
Oliveira, J., Rodrigues, L.L., Craig, C. 2013. Technical Note: Company Risk-related Disclosures in a Code Law Country: A Synopsis. Australasian Accounting, Business and Finance Journal. Vol. 7. No. 1, pp: 123-130
Oliveira, J., Rodrigues, L.L., Craig, R. 2011a. Voluntary risk reporting to enhance institutional and organizational legitimacy. Journal of Financial Regulation and Compliance. Vol. 19, No. 3: pp. 271 – 289
Oliveira, L., Rodrigues, L. L. and Craig, R. 2011. Risk-related disclosures by non-finance companies: Portuguese practices and disclosure characteristics. Managerial Auditing Journal, 26 (9): 817-839.
Othman, R., Ameer, R. 2009. Market Risk Reporting: evidence from Malaysian listed firms. Journal of Financial Regulation and Compliance. Vol. 17 Iss 1 pp. 57 – 69
Probohudono, A., N., Tower, G., Rusmin, R. 2013. Risk Reporting during the global financial crisis", Social Responsibility Journal, Vol. 9 Iss 1 pp. 124 – 137
Rajab, B. and Handley-Schachler, M. 2009. Corporate Risk Reporting by UK firms: Trends and determinants. World Review of Entrepreneurship Management and Sustainable Development, 5/3, 224-243.
Shehata, A. 2014. Theories and Determinants of Voluntary Disclosure. Accounting and Finance Research. Vol. 3, No. 1, pp:18-26
Sherif El-Halabya and Khaled Hussaineyb. 2015. The Determinants of Social Accountability Disclosure: Evidence from Islamic Banks around the World. International Journal of Business. Vo.l. 20, No. 3, pp: 202-223
Taylor, G.; Tower, G. and Neilson, J. 2010. Corporate Communication of Financial Risk. Accounting and Finance, 50 (4): 417-446.
Turley, S., & Zaman, M. 2007. Audit committee effectiveness: Informal processes and behavioural effects. Accounting, Auditing & Accountability Journal, 20(5), 765–788
Uddin, Md. H., Hassan, M.K., 2011. Corporate Risk Information In Annual Reports And Stock Price Behavior In The United Arab Emirates. Academy of Accounting and Financial Studies Journal. Vol. 15, No. 1 , pp: 59-84
Uzliawati, L., Suhardjanto , D., Djati, K. 2014. The Characteristics of Audit Committee and Intellectual Capital Disclosure in Indonesia Banking Industry. GSTF Journal on Business Review (GBR). Vol.3 No.2, pp: 18-24
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