Non-financial risk disclosure: from narratives to an index based on Delphi technique

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Non-financial risk disclosure: from narratives to an index based on Delphi technique

The inconsistency in research findings on the level of non-financial risk disclosure might be due to the measurement applied in prior studies. Prior studies measured non-financial risk disclosure by using manual text analysis. The results only covered types of non-financial risk disclosures that...

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Bibliographic Details
Main Authors:	Adibah Jamil, Mohamat Sabri Hassan, Norman Mohd Salleh, Rubayah Yaakob
Format:	Article
Language:	English
Published:	Penerbit Universiti Kebangsaan Malaysia 2020
Online Access:	http://journalarticle.ukm.my/16740/ http://journalarticle.ukm.my/16740/1/43968-141168-1-SM.pdf

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