The board's role in risk disclosure: an exploratory study of Italian listed state-owned enterprises

Alessandra Allini, Francesca Manes Rossi and Khaled Hussainey ()

Public Money & Management, 2016, vol. 36, issue 2, 113-120

Abstract: The determinants of risk disclosure in the annual reports of listed state-owned enterprises (SOEs) have yet to be fully explored. This paper examines the potential impact of the composition of the boards of directors and other company-specific features on risk disclosure levels. The presence of women on a board made a significant difference to risk disclosure, as did the age of board members. Board directors having an accounting or finance/business qualification affected risk disclosure negatively; company size and an internet visibility were positively related to risk disclosure. Although an Italian study, the lessons here will have application to academia and to practitioners, policy-makers and standard-setters worldwide.

Date: 2016
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DOI: 10.1080/09540962.2016.1118935

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