Effect of Different Levels of Corporate Risk Disclosure on Investors' Perceptions

Subject Areas : Financial Knowledge of Securities Analysis

MohammadHossein Labibzadeh ¹ , حجازی Hejazi ² , allahkaram salehi ³ , Farshin Hormozi ⁴

1 - Ph.D student in accounting, Department of Accounting, Ahvaz Branch, Islamic Azad university, Ahvaz, Iran
2 - Visiting Professor, Department of Accounting, Ahvaz Branch, Islamic Azad University, Ahvaz, Iran / Department of Accounting, Khatam University, Tehran, Iran. (Corresponding Author):
3 - Assistant Professor, Department of Accounting, Masjed-Soleiman Branch, Islamic Azad University, Masjed-Soleiman, Iran
4 - Department of statistics, Ahvaz Branch, Islamic Azad university, Ahvaz, Iran.

Received: 2021-11-30 Accepted : 2022-06-23 Published : 2022-08-23

Keywords: Levels of Corporate Risk Discl, Content Analysis Process, Investors' Perceptions,

Abstract :

Disclosure of the main risks of the business unit and changes in those risks, along with management plans and strategies, to address or reduce these risks and the effectiveness of risk management strategies. This disclosure of information helps financial users assess the entity's risks as well as their expected consequences. The purpose of this research of Effect of Different Levels of Corporate Risk Disclosure on Investors' Perceptions. In this study, considering that there was no clear and coherent basis for the separation of levels of risk reporting, based on the methodology of the qualitative sector, an attempt was made to identify the dimensions of risk disclosure based on the content analysis process. Therefore, in terms of the result of this research, it is developmental, and in terms of its applied purpose, it is in the category of semi-experimental research. It is also a combination of research data types. In this study, a scenario-based questionnaire was used to test the hypotheses. The scope of the research in 2020, the statistical population included active investors in the Tehran Stock Exchange, 160 people were selected as a sample size and examined. The results of the research in the qualitative part indicate the existence of two main categories as levels of risk reporting of capital market companies. The results in the quantitative section also showed that the average perception of investors in the convergence of risk disclosure is higher than the divergence in risk disclosure

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