COVID-19 Disclosure: A Novel Measurement and Annual Report Uncertainty

نویسندگان

چکیده

This paper provides a unique COVID-19 disclosure measurement and investigates the association between level of uncertainty within annual reports for UK FTSE-All share non-financial firms. We used automated textual analysis to score sampled reports. The results show that varies from industry industry. Furthermore, there is positive relationship in Firms with larger boards exhibit more significant disclosure. However, significance remains at same different board independence percentages. findings this are extremely relevant governments, shareholders, policymakers, suppliers, creditors.

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ژورنال

عنوان ژورنال: Journal of risk and financial management

سال: 2021

ISSN: ['1911-8074', '1911-8066']

DOI: https://doi.org/10.3390/jrfm14120616