Non-financial risk disclosure: from narratives to an index based on Delphi technique
The inconsistency in research findings on the level of non-financial risk disclosure might be due to the measurement applied in prior studies. Prior studies measured non-financial risk disclosure by using manual text analysis. The results only covered types of non-financial risk disclosures that...
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Main Authors: | Adibah Jamil,, Mohamat Sabri Hassan,, Norman Mohd Salleh,, Rubayah Yaakob, |
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Format: | Article |
Language: | English |
Published: |
Penerbit Universiti Kebangsaan Malaysia
2020
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Online Access: | http://journalarticle.ukm.my/16740/1/43968-141168-1-SM.pdf http://journalarticle.ukm.my/16740/ https://ejournal.ukm.my/ajac/issue/view/1350 |
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