Quality of Risk Disclosures

Kalin Kalev ()
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Kalin Kalev: UE, Varna, Bulgaria

Ikonomiceski i Sotsialni Alternativi, 2013, issue 4, 109-122

Abstract: The paper proposes a framework for measurement of quantity and quality of risk disclosures in financial report as well as presents empirical evidences of the correlation between quantity and quality of disclosures. Theoretically we based our hypothesis on the information assymetry, agent problem and theory of disclosure regulation. Quality is promulgated as capable of lowering the cost of capital. However there are no firm evidences on the issue in the accounting research literature, quantity is contradictory explaining variable for quality of financial reporting information. In the case of risk disclosures, we found that there are significant positive relation between the variables.

Keywords: disclosure; quality; IFRS; risk; measurement (search for similar items in EconPapers)
JEL-codes: M41 M48 (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:nwe:iisabg:y:2013:i:4:p:109-122

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