A Content Analysis of External Risk Reporting in UK Public Telecommunications Companies

Liu, Yuting (2006) A Content Analysis of External Risk Reporting in UK Public Telecommunications Companies. [Dissertation (University of Nottingham only)] (Unpublished)

[img] PDF - Registered users only - Requires a PDF viewer such as GSview, Xpdf or Adobe Acrobat Reader
Download (479kB)

Abstract

This research paper examines and compares risk information disclosures in the annual reports of UK telecommunications companies for the financial year of 2001/02 and 2005/06. Following a content analysis, risk information contained in the company annual reports are classified according to their risk categories and characteristics. Increases in both voluntary and mandatory disclosures are found, although there is still a lack of clarity and measurability. The risk information does not get reported in a consistent and comprehensive way. Therefore, the usefulness of risk disclosure does not appear to be improving. The author concludes that it might be desirable to let investors drive the direction of future developments of risk disclosure. This may be better achieved within a voluntary disclosure environment with supports from risk management associations of individual business sectors. Corporate web site could potentially be a better place to locate risk disclosure.

Item Type: Dissertation (University of Nottingham only)
Keywords: Risk disclosure, risk reporting, annual report, telecommunications,risk management, financial reporting
Depositing User: EP, Services
Date Deposited: 30 Nov 2006
Last Modified: 26 Sep 2016 10:12
URI: http://eprints.nottingham.ac.uk/id/eprint/20363

Actions (Archive Staff Only)

Edit View Edit View