University of Pretoria
Risk disclosure readability - Supplementary material.docx (26.37 kB)

Risk disclosure readability

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Diction analyses text in terms of five main categories, namely: activity, certainty, commonality, optimism, and realism. Risk disclosures and risk management disclosures from the integrated reports of companies listed on the Johannesburg Stock Exchange were analysed according to these categories. A detailed table containing information for all the sub-categories is presented here.



Financial Management

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