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dc.contributor.authorElshandidy, Tamer*
dc.contributor.authorFraser, I.*
dc.contributor.authorHussainey, K.*
dc.date.accessioned2017-08-15T14:27:54Z
dc.date.available2017-08-15T14:27:54Z
dc.date.issued2015-12
dc.identifier.citationElshandidy T, Fraser I and Hussainey K (2015) What drives mandatory and voluntary risk reporting variations across Germany, UK and US? The British Accounting Review. 47(4): 376–394.en_US
dc.identifier.urihttp://hdl.handle.net/10454/12862
dc.descriptionnoen_US
dc.description.abstractThis paper utilises computerised textual analysis to explore the extent to which both firm and country characteristics influence mandatory and voluntary risk reporting (MRR and VRR) variations both within and between non-financial firms across Germany, the UK and the US, over the period from 2005 to 2010. We find significant variations in MRR and VRR between firms across the three countries. Further, we find, on average, that German firms tend to disclose significantly higher (lower) levels of risk information mandatorily than UK (US) firms. German firms, on average, tend to reveal considerably higher (lower) levels of VRR than US (UK) firms. Our results document that MRR and VRR variations are significantly influenced by systematic risk, the legal system and cultural values. We also find that country and firm characteristics have higher explanatory power over the observed variations in MRR than over those in VRR.en_US
dc.language.isoenen_US
dc.relation.isreferencedbyhttp://dx.doi.org/10.1016/j.bar.2014.06.001en_US
dc.subjectAutomated content analysis; Firm and country characteristics; Mandatory and voluntary risk reporting variations; Repeated measures multilevel analysis; Germany; United Kingdom (UK); United States (US)en_US
dc.titleWhat drives mandatory and voluntary risk reporting variations across Germany, UK and US?en_US
dc.status.refereedyesen_US
dc.date.Accepted2014-06-09
dc.date.application2014-06-20
dc.typeArticleen_US
dc.type.versionNo full-text in the repositoryen_US


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