Risk Disclosure and Risk Management in Well performed and Under performed Companies in Oil and Gas Industry
This dissertation selects twenty companies in oil and gas industry randomly. By comparing their increased percentages in share prices in the period between 2002 and 2006, the companies are categorised into two groups: well performed and under performed companies. It is aimed to examine and compare...
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2007
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| Online Access: | https://eprints.nottingham.ac.uk/21424/ |
| Summary: | This dissertation selects twenty companies in oil and gas industry randomly. By comparing their increased percentages in share prices in the period between 2002 and 2006, the companies are categorised into two groups: well performed and under performed companies.
It is aimed to examine and compare volume and tendencies of risk disclosures, also to analyse and compare the quality of risk management in well performed and under performed companies by answering five research questions.
Content analysis method is used in this dissertation. There isn�t a clear relationship existing between business performance and the volume of risk disclosure. It is found that overall tendencies of the amount of risk information disclosed by well performed and under performed companies had increased in the five years. There is some noticeable growing in certain types of risk disclosure, environment risk and climate change risk disclosures. The results have indicated that in general well performed companies do not have better risk management than under performed companies do. |
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