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All Journal Gadjah Mada International Journal of Business
Mohd Hassan Che Haat
School of Maritime Business and Management Universiti Malaysia Terengganu Kuala Terengganu
Economics, Econometrics & Finance

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Linking Corporate Risk Disclosure Practices with Firm-Specific Characteristics in Saudi Arabia Norsiah Ahmad; Omer Saeed Habtoor; Nor Raihan Mohamad; Mohd Hassan Che Haat
Gadjah Mada International Journal of Business Vol 19, No 3 (2017): September-December
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (579.089 KB) | DOI: 10.22146/gamaijb.26769

Abstract

This study explores Corporate Risk Disclosure practices (CRD) in the annual reports of Saudi (non-financial) listed companies and investigates the relationship between the Saudi firm-specific characteristics and the level of such practices. Using content analysis of a sample of 307 company-year observations over the period of 2008-2011, the results indicate that Saudi Arabia provides a moderate level of CRD among the developed and developing countries. However, the content of this CRD is found to be of a low quality, by including non-financial, qualitative, neutral, or non-time-specific information. In addition, the unbalanced panel regression analysis shows a significant positive influence of firm size and audit firm size on the level of CRD. This indicates that Saudi companies which disclose higher risk-related information are those characterised by their larger size, and are audited by the Big 4 audit firms. This study contributes to the risk literature by providing an initial understanding of the CRD practices and their variations in light of the firm-specific characteristics in emerging markets in general and Arab countries in particular..
Co-Authors Nor Raihan Mohamad Norsiah Ahmad Omer Saeed Habtoor