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