英国作业抄袭：评论

英国作业抄袭：评论

本文建立在最初的假设,表明管理层的公司表现出更大程度的符合强制风险披露规定往往更倾向于让自愿风险披露(页323)。除了上述之外,通过多样化的工作假说,以适应控制变量,它试图区分高和低风险企业(根据现有法规遵从性和)(323页)。这个假设被承认为开创性的结果,因为他们提供决定性的和全面的证据支持索赔,高风险的公司往往更敏感的识别和应对潜在风险水平,从而导致更大程度和支持率自愿和强制披露的风险信息相比,低风险企业(页326)

结果产生深远影响事务的当前状态的风险披露的问题,特别是关于当前英国强调鼓励风险披露而不是强制它(页321)。本文的显著特征是它不仅指出异常值的存在在公司寻求研究中,而且因素之间的因果关系确定水平的自愿信息披露和风险公司的潜在风险水平(标准化等全球金融权威评估标(标普)),特别是在公司的情况下具有较高的波动性市场回报率(页326)

英国作业抄袭：评论

The paper builds on the initial working hypothesis, suggesting that managements of firms exhibiting a greater degree of compliance with mandatory risk disclosure regulations tend to have a greater propensity towards making voluntary risk disclosures (pp. 323). In addition to the above, by means of diversifying the working hypothesis to accommodate the control variables, it seeks to distinguish between high- and low-risk firms (based on compliance and existing regulations) (pp. 323). The results of this hypothesis have been acknowledged as path-breaking, since they provide decisive and comprehensive evidence to support the claim that high-risk firms tend to be more sensitive towards identifying and addressing underlying risk levels, thereby resulting in a greater degree and favorability of disclosure of both voluntary and mandatory risk information when compared to low-risk firms (pp. 326)

The results have profound implications for the current state of affairs in the issue of risk disclosure, specifically concerning the current UK emphasis on encouraging risk disclosure as opposed to mandating it (pp. 321). The salient feature of this paper is that it not only notes the presence of outliers in the firms it seeks to study, but also factors them in identifying the causal link between the level of voluntary risk disclosure and the underlying risk levels of the company (as standardized by a global financial assessment authority such as Standard and Poor (S&P)), especially in the case of firms characterized by higher-volatility market returns (pp. 326)