... suggest that the advanced disclosures benefit various stakeholders, ranging from financial analysts and shareholders to potential investors through more meaningful analyses on firms’ risk management activities. Further, the treasury executives indicate that the new data granularity would enable firms...

... latter firms excluding banks. Hence, this variation in the usage of both FCDs support Bodnar and Gentry (1993) argument. Rashid Ameer can be contacted at: rashidameer@salam.uitm.edu.my © Emerald Group Publishing Limited 2009 Risk management Disclosure Derivatives markets Foreign...

... disclosure totals. Design/methodology/approach No prior empirical studies of the risk information content of annual reports have been undertaken. To analyze the risk disclosures, a sentence‐based approach was used. Findings Overall the results indicate that the companies sampled are not providing...