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COVID-19 disclosure : a novel measurement and annual report uncertainty
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dc.contributor.author | Elmarzouky, Mahmoud | |
dc.contributor.author | Albitar, Khaldoon | |
dc.contributor.author | Karim, Atm Enayet | |
dc.contributor.author | Moussa, Ahmed Saber | |
dc.date.accessioned | 2024-04-11T16:30:02Z | |
dc.date.available | 2024-04-11T16:30:02Z | |
dc.date.issued | 2021-12-19 | |
dc.identifier | 300572839 | |
dc.identifier | ff307635-2480-42fe-87f0-2c50f00438cc | |
dc.identifier | 85126369468 | |
dc.identifier.citation | Elmarzouky , M , Albitar , K , Karim , A E & Moussa , A S 2021 , ' COVID-19 disclosure : a novel measurement and annual report uncertainty ' , Journal of Risk and Financial Management , vol. 14 , no. 12 , 616 . https://doi.org/10.3390/jrfm14120616 | en |
dc.identifier.issn | 1911-8074 | |
dc.identifier.other | Bibtex: elmarzouky2021covid | |
dc.identifier.other | ORCID: /0000-0001-9867-6057/work/156626249 | |
dc.identifier.uri | https://hdl.handle.net/10023/29645 | |
dc.description.abstract | This paper provides a unique COVID-19 disclosure measurement and investigates the association between the level of COVID-19 disclosure and uncertainty within annual reports for UK FTSE-All share non-financial firms. We used automated textual analysis to score the sampled annual reports. The results show that the level of COVID-19 disclosure varies from industry to industry. Furthermore, there is a positive relationship between COVID-19 disclosure and uncertainty in annual reports. Firms with larger boards exhibit more significant uncertainty in annual reports with COVID-19 disclosure. However, the significance of uncertainty in annual reports with COVID-19 disclosure remains at the same level with different board independence percentages. The unique findings of this paper are extremely relevant to governments, shareholders, policymakers, suppliers, and creditors. | |
dc.format.extent | 12 | |
dc.format.extent | 278208 | |
dc.language.iso | eng | |
dc.relation.ispartof | Journal of Risk and Financial Management | en |
dc.subject | COVID-19 disclosure | en |
dc.subject | Annual report uncertainty | en |
dc.subject | Board size | en |
dc.subject | Independent directors | en |
dc.subject | Textual analysis | en |
dc.title | COVID-19 disclosure : a novel measurement and annual report uncertainty | en |
dc.type | Journal article | en |
dc.contributor.institution | University of St Andrews. Management (Business School) | en |
dc.identifier.doi | 10.3390/jrfm14120616 | |
dc.description.status | Peer reviewed | en |
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