Factors influencing voluntary corporate risk disclosure practices by Indonesian companies

Abstract

This study examines the influences of corporate governance and firm characteristics on risk disclosure of Indonesian public listed companies. To address this study’s research questions and hypotheses, a total of 118 annual reports were analysed using the content analysis method. The Linsley and Shrives (2006) checklist items were adopted and extended to measure the extent of risk disclosure. The results show that the mean of risk disclosure index is 32%. Statistical analysis shows (...)