Readability of Risk Disclosure: An Analysis of Chinese Overseas Listing Companies

GAO, Wanwei (2008) Readability of Risk Disclosure: An Analysis of Chinese Overseas Listing Companies. [Dissertation (University of Nottingham only)] (Unpublished)

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Abstract

This dissertation examines the risk disclosures of annual reports by twelve Chinese

overseas listing IT companies from the aspect of readability level of the texts. Using

content analysis and readability formula (Flesch reading ease), the paper attempts to

investigate how is the readability of sample companies risk disclosures, whether

there are some correlations between readability and listing history, risk volume, firm

size and profitability. In addition, this study also discusses the elements that may

influence the readability level of risk reporting.

The findings of this research are that there is no significant association between

readability of risk disclosure and listing history, size, and profitability; that Flesch

scores of each companys risk disclosure show a variance among risk categories; and

that this variance may be correlated with disclosure volume of different risk factors.

Item Type: Dissertation (University of Nottingham only)
Keywords: Risk Disclosure, Readability
Depositing User: EP, Services
Date Deposited: 10 Sep 2008
Last Modified: 26 Oct 2016 06:13
URI: http://eprints.nottingham.ac.uk/id/eprint/21835

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