A Content Analysis of Risk Disclosures in the Oil and Gas Industry
This dissertation is an analysis of risk disclosures in the oil and gas companies‟ annual reports. For this study‟s purposes, 11 oil and gas companies are examined. The sample consists of five oil and gas companies listed on the London Stock Exchange, three oil and gas companies listed on the New Yo...
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2009
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| Online Access: | https://eprints.nottingham.ac.uk/23015/ |
| _version_ | 1848792495036563456 |
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| author | Fogou, Theognosia |
| author_facet | Fogou, Theognosia |
| author_sort | Fogou, Theognosia |
| building | Nottingham Research Data Repository |
| collection | Online Access |
| description | This dissertation is an analysis of risk disclosures in the oil and gas companies‟ annual reports. For this study‟s purposes, 11 oil and gas companies are examined. The sample consists of five oil and gas companies listed on the London Stock Exchange, three oil and gas companies listed on the New York Stock Exchange and two dual listed companies (listed on both UK and U.S. stock exchanges). Additionally, one company listed on the Cypriot Stock Exchange is also examined for certain hypotheses. The study‟s purpose is to examine the disclosures of the oil and gas companies, and to identify whether there are differences between them due to the different regulatory regimes of their stock exchange. Moreover, the research questions try to identify whether U.S. and dual listed companies contain more risk disclosures and forward looking statements in their reports than UK listed companies. The annual reports of the oil and gas companies are used to conduct this research, using content analysis. The annual reports of 2004 and 2008 are used. The 2004 reports are used because in 2005 there was a fatal catastrophe at one of BP‟s refineries which might have affected the quantity of risk disclosures in the annual reports of oil and gas companies. The 2008 reports are used because they are the most recent reports. Finally, most of the hypotheses of this study are rejected since U.S.-listed and dual listed companies do not disclose more risk related information in their reports than UK listed companies. |
| first_indexed | 2025-11-14T18:45:18Z |
| format | Dissertation (University of Nottingham only) |
| id | nottingham-23015 |
| institution | University of Nottingham Malaysia Campus |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T18:45:18Z |
| publishDate | 2009 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | nottingham-230152017-12-22T23:44:23Z https://eprints.nottingham.ac.uk/23015/ A Content Analysis of Risk Disclosures in the Oil and Gas Industry Fogou, Theognosia This dissertation is an analysis of risk disclosures in the oil and gas companies‟ annual reports. For this study‟s purposes, 11 oil and gas companies are examined. The sample consists of five oil and gas companies listed on the London Stock Exchange, three oil and gas companies listed on the New York Stock Exchange and two dual listed companies (listed on both UK and U.S. stock exchanges). Additionally, one company listed on the Cypriot Stock Exchange is also examined for certain hypotheses. The study‟s purpose is to examine the disclosures of the oil and gas companies, and to identify whether there are differences between them due to the different regulatory regimes of their stock exchange. Moreover, the research questions try to identify whether U.S. and dual listed companies contain more risk disclosures and forward looking statements in their reports than UK listed companies. The annual reports of the oil and gas companies are used to conduct this research, using content analysis. The annual reports of 2004 and 2008 are used. The 2004 reports are used because in 2005 there was a fatal catastrophe at one of BP‟s refineries which might have affected the quantity of risk disclosures in the annual reports of oil and gas companies. The 2008 reports are used because they are the most recent reports. Finally, most of the hypotheses of this study are rejected since U.S.-listed and dual listed companies do not disclose more risk related information in their reports than UK listed companies. 2009-12-09 Dissertation (University of Nottingham only) NonPeerReviewed application/pdf en https://eprints.nottingham.ac.uk/23015/1/MA_Risk_Management_Dissertation.pdf Fogou, Theognosia (2009) A Content Analysis of Risk Disclosures in the Oil and Gas Industry. [Dissertation (University of Nottingham only)] (Unpublished) |
| spellingShingle | Fogou, Theognosia A Content Analysis of Risk Disclosures in the Oil and Gas Industry |
| title | A Content Analysis of Risk Disclosures in the Oil and Gas Industry |
| title_full | A Content Analysis of Risk Disclosures in the Oil and Gas Industry |
| title_fullStr | A Content Analysis of Risk Disclosures in the Oil and Gas Industry |
| title_full_unstemmed | A Content Analysis of Risk Disclosures in the Oil and Gas Industry |
| title_short | A Content Analysis of Risk Disclosures in the Oil and Gas Industry |
| title_sort | content analysis of risk disclosures in the oil and gas industry |
| url | https://eprints.nottingham.ac.uk/23015/ |