Discretionary risks disclosure: a management perspective
Discretionary risks disclosure practices by managers provide useful information to investors and other users of accounting information in assessing the risk profile of a company. A managers’ ability to disclose relevant risk information that reflects more accurately the companies’ current and future...
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Main Authors: | Roshayani Arshad,, Rina Fadhilah Ismail, |
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Format: | Article |
Language: | English |
Published: |
FEP
2011
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Online Access: | http://journalarticle.ukm.my/5442/1/vol2ch7.pdf http://journalarticle.ukm.my/5442/ http://www.ukm.my/ajag/issues.html |
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