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Keywords: content analysis
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Journal Articles
Journal of International Accounting Research (2011) 10 (2): 1–22.
Published: 01 November 2011
...Michael Dobler; Kaouthar Lajili; Daniel Zéghal ABSTRACT This paper is the first multi-country investigation of comprehensive corporate risk disclosure. Based on a detailed content analysis of 160 annual reports, we analyze the attributes and the quantity of risk disclosure and its association...
