【作者单位】Khurram Ashfaq (Jiangxi University of Finance & Economics Nanchang, China,) Rui Zhang (Jiangxi University of Finance & Economics Nanchang, China,) Abdul Munaim (Government College University Faisalabad, Pakistan,) Naveed Razzaq (Jiangxi University of Finance & Economics Nanchang, China.)
【年份】2016
【卷号】Vol.6No.3 ()
【页码】1049-1058
【ISSN】2146-4138
【关键词】Risk Disclosure Quality Agency Theory Corporate Governance Risk Management
【摘要】 The purpose of this paper is to find the determinants of quantity as well as quality of the risk disclosures in annual reports of banking sector of Pakistan. The paper employs the word count approach to measure the quantity of risk disclosures in ann...
