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Provide a model for calculating the company's risk disclosure index
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Maryam Ahmadi1   , Farzin Rezaee2 , Naser Hamidi3 |
1- PhD Student in Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran
2- Associate Professor, Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran (Corresponding Author) , farzinrezaee25@gmail.com
3- Associate Professor, Department of Industrial Management, Qazvin Branch, Islamic Azad University, Qazvin, Iran |
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Abstract: (3288 Views) |
Subject and purpose of this article: The purpose of this study is to provide a proposed model for measuring the risk disclosure index of companies.
Research Method: The present study, considering various criteria, provides a comprehensive index to measure risk information disclosure and to test and measure the performance of the designed model, a sample of 60 companies from 2006 to 1397 has been used. In this regard, a questionnaire was prepared regarding the weight and importance of the criteria considered for disclosing the companychr('39')s risk information and distributed among experts. Shannon entropy method was used for the weight and importance of the criteria and confirmatory factor analysis was used to measure the relationship between the hidden variable.
Research Findings: The research findings suggest a proposed model for measuring corporate risk information disclosure using the multi-criteria decision modeling method to provide a new indicator for measuring corporate risk information disclosure, which can be used to determine the extent of corporate risk information disclosure.
Conclusion: The calculated index can help investors to choose the right portfolio in choosing their decisions by ranking the risk disclosure of companies.
Originality and its addition to knowledge: Providing a comprehensive indicator to measure the disclosure of risk information that was first introduced. |
Article number: 4 |
| Keywords: Disclosure of risk information, comprehensive index of risk disclosure, multi-criteria decision making model |
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Full-Text [PDF 546 kb]
(789 Downloads)
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Article type: Research |
Subject:
Special
Received: 2021/09/19 | Accepted: 2021/10/9 | Published: 2021/12/1
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