1
Assistant Professor of Accounting Department, Quds City Branch, Islamic Azad University, Quds City, Iran.
2
Graduated with a master's degree in accounting
3
Master of Science in Financial Management, Parandak Institute of Higher Education, Saveh, Iran.
Abstract
abstract In this research, the impact of risk disclosure on the investment strategies of companies during the years 2017 to 2018 was investigated. The results show that the higher the risk disclosure in the annual reports, the higher the investment efficiency of the companies. In addition, in this study, the sample was divided into two groups: overinvestment and underinvestment. In fact, the coefficient of effective risk disclosure is significant. It is negative in the over-investment group, while it is not so in the under-investment group. The obtained results support the discussion of convergence on risk disclosure. Keywords: risk disclosure; Investment efficiency, over-investment, under-investment
zandi,A. , ensafi,F. and cheraghi,S. M. (2024). Investigating the effective disclosure of risk factors and investment strategies of companies. Journal of Accounting and Management Vision, 7(95), 175-186.
MLA
zandi,A. , , ensafi,F. , and cheraghi,S. M. . "Investigating the effective disclosure of risk factors and investment strategies of companies", Journal of Accounting and Management Vision, 7, 95, 2024, 175-186.
HARVARD
zandi A., ensafi F., cheraghi S. M. (2024). 'Investigating the effective disclosure of risk factors and investment strategies of companies', Journal of Accounting and Management Vision, 7(95), pp. 175-186.
CHICAGO
A. zandi, F. ensafi and S. M. cheraghi, "Investigating the effective disclosure of risk factors and investment strategies of companies," Journal of Accounting and Management Vision, 7 95 (2024): 175-186,
VANCOUVER
zandi A., ensafi F., cheraghi S. M. Investigating the effective disclosure of risk factors and investment strategies of companies. Journal of Accounting and Management Vision, 2024; 7(95): 175-186.
