The Quality of Risk Disclosure: Evidence from Infrastructure Industry in Indonesia
The objective of this study was to analyze the quality of mandatory and voluntary risk disclosure in Indonesia during the period of 2011 and 2012. The risk disclosure quality is defined as the quality of risk information that are disclosed by firms in term of relative quantity (adjusted by type of s...
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| Format: | Article |
| Language: | English |
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Universitas Syiah Kuala
2017-09-01
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| Series: | Jurnal Dinamika Akuntansi dan Bisnis |
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| Online Access: | http://www.jurnal.unsyiah.ac.id/JDAB/article/view/8053 |