The Impact of Corporate Governance on Quality of Risk in China

This dissertation aims to investigate the impact of corporate governance on quality of risk disclosure in China. Based data on 154 firm-year observations (77 non-financial firms over 2 years), the current study find the evidence for the relationship between corporate governance and quality of risk d...

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Main Author: Huang, Liyimeng
Format: Dissertation (University of Nottingham only)
Language:English
Published: 2017
Online Access:https://eprints.nottingham.ac.uk/46433/
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author Huang, Liyimeng
author_facet Huang, Liyimeng
author_sort Huang, Liyimeng
building Nottingham Research Data Repository
collection Online Access
description This dissertation aims to investigate the impact of corporate governance on quality of risk disclosure in China. Based data on 154 firm-year observations (77 non-financial firms over 2 years), the current study find the evidence for the relationship between corporate governance and quality of risk disclosure. In addition, further analysis finds that effects of industry and year affect the connection between corporate governance and risk disclosure. This dissertation contributes to accounting literature by studying mechanisms of corporate governance in China in the aspect of quality of risk disclosure. The present study endows Chinese external investors with a new method of understanding the internal risk of companies from annual report. Therefore, the investors are able to make decisions on investment more reasonably. In addition, this dissertation implies the connection between corporate governance and quality of risk disclosure, and provides evidence to approve the results of some prior literature.
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spelling nottingham-464332018-04-10T15:35:17Z https://eprints.nottingham.ac.uk/46433/ The Impact of Corporate Governance on Quality of Risk in China Huang, Liyimeng This dissertation aims to investigate the impact of corporate governance on quality of risk disclosure in China. Based data on 154 firm-year observations (77 non-financial firms over 2 years), the current study find the evidence for the relationship between corporate governance and quality of risk disclosure. In addition, further analysis finds that effects of industry and year affect the connection between corporate governance and risk disclosure. This dissertation contributes to accounting literature by studying mechanisms of corporate governance in China in the aspect of quality of risk disclosure. The present study endows Chinese external investors with a new method of understanding the internal risk of companies from annual report. Therefore, the investors are able to make decisions on investment more reasonably. In addition, this dissertation implies the connection between corporate governance and quality of risk disclosure, and provides evidence to approve the results of some prior literature. 2017-09-15 Dissertation (University of Nottingham only) NonPeerReviewed application/pdf en https://eprints.nottingham.ac.uk/46433/1/Dissertation%20Victory%21%21%21%21%21%21.pdf Huang, Liyimeng (2017) The Impact of Corporate Governance on Quality of Risk in China. [Dissertation (University of Nottingham only)]
spellingShingle Huang, Liyimeng
The Impact of Corporate Governance on Quality of Risk in China
title The Impact of Corporate Governance on Quality of Risk in China
title_full The Impact of Corporate Governance on Quality of Risk in China
title_fullStr The Impact of Corporate Governance on Quality of Risk in China
title_full_unstemmed The Impact of Corporate Governance on Quality of Risk in China
title_short The Impact of Corporate Governance on Quality of Risk in China
title_sort impact of corporate governance on quality of risk in china
url https://eprints.nottingham.ac.uk/46433/