{"id":"https://openalex.org/W4393345239","doi":"https://doi.org/10.33003/fujafr-2024.v2i1.77.46-57","title":"Corporate Attributes and Risk Management Disclosure of Listed Insurance Companies in Nigeria","display_name":"Corporate Attributes and Risk Management Disclosure of Listed Insurance Companies in Nigeria","publication_year":2024,"publication_date":"2024-03-30","ids":{"openalex":"https://openalex.org/W4393345239","doi":"https://doi.org/10.33003/fujafr-2024.v2i1.77.46-57"},"language":"en","primary_location":{"id":"doi:10.33003/fujafr-2024.v2i1.77.46-57","doi":"https://doi.org/10.33003/fujafr-2024.v2i1.77.46-57","is_oa":true,"landing_page_url":"http://dx.doi.org/10.33003/fujafr-2024.v2i1.77.46-57","pdf_url":"https://fujafr.fudutsinma.edu.ng/index.php/fujafr/article/download/77/82","source":{"id":"https://openalex.org/S4394736351","display_name":"FUDMA Journal of Accounting and Finance Research [FUJAFR]","issn_l":"2992-2704","issn":["2992-2704","2992-4693"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4404662838","host_organization_name":"Federal University, Dutsin-Ma","host_organization_lineage":["https://openalex.org/P4404662838"],"host_organization_lineage_names":["Federal University, Dutsin-Ma"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"FUDMA Journal of Accounting and Finance Research [FUJAFR]","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://fujafr.fudutsinma.edu.ng/index.php/fujafr/article/download/77/82","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5021703162","display_name":"Dorathy Christopher Akpan","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I127206278","display_name":"Akwa Ibom State University","ror":"https://ror.org/05g3wdh84","country_code":"NG","type":"education","lineage":["https://openalex.org/I127206278"]}],"countries":["NG"],"is_corresponding":false,"raw_author_name":"Dorathy  Christopher Akpan","raw_affiliation_strings":["Department of Accounting, Faculty of Management Sciences                                    Akwa Ibom State University, Obio Akpa Campus"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Faculty of Management Sciences                                    Akwa Ibom State University, Obio Akpa Campus","institution_ids":["https://openalex.org/I127206278"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5094285850","display_name":"Rose Augustine Odokwo","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I127206278","display_name":"Akwa Ibom State University","ror":"https://ror.org/05g3wdh84","country_code":"NG","type":"education","lineage":["https://openalex.org/I127206278"]}],"countries":["NG"],"is_corresponding":false,"raw_author_name":"Rose Augustine Odokwo","raw_affiliation_strings":["Department of Accounting, Faculty of Management Sciences, Akwa-Ibom State University, Obio Akpa Campus, Nigeria"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Faculty of Management Sciences, Akwa-Ibom State University, Obio Akpa Campus, Nigeria","institution_ids":["https://openalex.org/I127206278"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5092762423","display_name":"Patrick Edet Akinninyi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I127206278","display_name":"Akwa Ibom State University","ror":"https://ror.org/05g3wdh84","country_code":"NG","type":"education","lineage":["https://openalex.org/I127206278"]}],"countries":["NG"],"is_corresponding":false,"raw_author_name":"Patrick Edet Akinninyi","raw_affiliation_strings":["Department of Accounting, Faculty of Management Sciences, Akwa-Ibom State University, Obio Akpa Campus, Nigeria"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Faculty of Management Sciences, Akwa-Ibom State University, Obio Akpa Campus, Nigeria","institution_ids":["https://openalex.org/I127206278"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I127206278"],"apc_list":null,"apc_paid":null,"fwci":4.9795,"has_fulltext":true,"cited_by_count":5,"citation_normalized_percentile":{"value":0.94692539,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":94,"max":97},"biblio":{"volume":"2","issue":"1","first_page":"46","last_page":"57"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12276","display_name":"Risk Management in Financial Firms","score":0.6488999724388123,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12276","display_name":"Risk Management in Financial Firms","score":0.6488999724388123,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.1981000006198883,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12394","display_name":"Insurance and Financial Risk Management","score":0.11659999936819077,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/risk-management-disclosure","display_name":"risk management disclosure","score":0.9869999885559082},{"id":"https://openalex.org/keywords/firm-characteristics","display_name":"firm characteristics","score":0.9449999928474426},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.906000018119812},{"id":"https://openalex.org/keywords/firm-profitability","display_name":"firm profitability","score":0.9160000085830688},{"id":"https://openalex.org/keywords/corporate-leverage","display_name":"corporate leverage","score":0.925000011920929},{"id":"https://openalex.org/keywords/listed-insurance-companies","display_name":"listed insurance companies","score":0.8339999914169312},{"id":"https://openalex.org/keywords/insurance-industry","display_name":"insurance industry","score":0.5260000228881836},{"id":"https://openalex.org/keywords/corporate-transparency","display_name":"corporate transparency","score":0.5860000252723694},{"id":"https://openalex.org/keywords/nigeria","display_name":"Nigeria","score":0.621999979019165}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7728089094161987},{"id":"https://openalex.org/C32896092","wikidata":"https://www.wikidata.org/wiki/Q189447","display_name":"Risk management","level":2,"score":0.5588687658309937},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4935661554336548},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.39101460576057434},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2570630609989166}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.33003/fujafr-2024.v2i1.77.46-57","doi":"https://doi.org/10.33003/fujafr-2024.v2i1.77.46-57","is_oa":true,"landing_page_url":"http://dx.doi.org/10.33003/fujafr-2024.v2i1.77.46-57","pdf_url":"https://fujafr.fudutsinma.edu.ng/index.php/fujafr/article/download/77/82","source":{"id":"https://openalex.org/S4394736351","display_name":"FUDMA Journal of Accounting and Finance Research [FUJAFR]","issn_l":"2992-2704","issn":["2992-2704","2992-4693"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4404662838","host_organization_name":"Federal University, Dutsin-Ma","host_organization_lineage":["https://openalex.org/P4404662838"],"host_organization_lineage_names":["Federal University, Dutsin-Ma"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"FUDMA Journal of Accounting and Finance Research [FUJAFR]","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:4eaf3e35e70e44c49831efe171b1abf3","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/4eaf3e35e70e44c49831efe171b1abf3","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"FUDMA Journal of Accounting and Finance Research (FUJAFR), Vol 2, Iss 1 (2024)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.33003/fujafr-2024.v2i1.77.46-57","doi":"https://doi.org/10.33003/fujafr-2024.v2i1.77.46-57","is_oa":true,"landing_page_url":"http://dx.doi.org/10.33003/fujafr-2024.v2i1.77.46-57","pdf_url":"https://fujafr.fudutsinma.edu.ng/index.php/fujafr/article/download/77/82","source":{"id":"https://openalex.org/S4394736351","display_name":"FUDMA Journal of Accounting and Finance Research [FUJAFR]","issn_l":"2992-2704","issn":["2992-2704","2992-4693"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4404662838","host_organization_name":"Federal University, Dutsin-Ma","host_organization_lineage":["https://openalex.org/P4404662838"],"host_organization_lineage_names":["Federal University, Dutsin-Ma"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"FUDMA Journal of Accounting and Finance Research [FUJAFR]","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4393345239.pdf","grobid_xml":"https://content.openalex.org/works/W4393345239.grobid-xml"},"referenced_works_count":15,"referenced_works":["https://openalex.org/W2013713964","https://openalex.org/W2068916381","https://openalex.org/W2112256230","https://openalex.org/W2705822134","https://openalex.org/W2752617332","https://openalex.org/W2775631668","https://openalex.org/W2930084125","https://openalex.org/W2990005511","https://openalex.org/W3133576062","https://openalex.org/W4283752259","https://openalex.org/W4290023069","https://openalex.org/W4323043323","https://openalex.org/W4384829847","https://openalex.org/W4386744656","https://openalex.org/W4388111604"],"related_works":["https://openalex.org/W4410214413","https://openalex.org/W4405533194","https://openalex.org/W7214549273","https://openalex.org/W4409404596","https://openalex.org/W7214209922","https://openalex.org/W4415818422","https://openalex.org/W4404691477","https://openalex.org/W4409379668","https://openalex.org/W7219337754","https://openalex.org/W4386754376"],"abstract_inverted_index":{"Disclosure":[0],"of":[1,28,35,55,89,141,161,177,188],"risk":[2,32,63,138,158,200],"management":[3,33,64,139,159,176,201],"practices":[4],"by":[5],"firms":[6,38,85,102,144,164,179,193],"enhances":[7],"transparency,":[8],"thus":[9],"giving":[10],"shareholders\u2019":[11],"more":[12,191],"confidence":[13],"and":[14,49,81,103,131,202],"lowering":[15],"their":[16,186],"uncertainty":[17],"about":[18],"future":[19],"cash":[20],"flows.":[21],"This":[22],"study":[23,61,76,172],"therefore":[24],"examined":[25],"the":[26,53,67,87,90,120,171,175,195],"effects":[27],"corporate":[29,56],"attributes":[30,57,155],"on":[31,137,168],"disclosures":[34,160],"listed":[36,83,100,142,162],"insurance":[37,84,101,143,163,178],"in":[39,59,145,165,180,199],"Nigeria":[40,181],"from":[41],"2013":[42],"to":[43,97,184,197],"2022.":[44],"Firm":[45],"size,":[46,128],"firm":[47,50,127,129,132,153],"profitability":[48,130,189],"leverage":[51,133],"were":[52,106],"measures":[54],"employed":[58,96,115],"this":[60,75],"while":[62],"disclosure":[65,140,203],"was":[66,77,95,116,123,149],"dependent":[68],"variable.":[69],"The":[70,112],"research":[71],"design":[72],"adopted":[73],"for":[74],"ex":[78],"post":[79],"facto":[80],"twenty-three":[82],"constituted":[86],"population":[88],"study.":[91],"Purposive":[92],"sampling":[93],"technique":[94],"select":[98],"eight":[99],"secondary":[104],"used":[105],"analysed":[107],"using":[108],"marginal":[109],"logistic":[110],"regression.":[111],"statistical":[113],"package":[114],"STATA":[117],"16.":[118],"From":[119],"analysis,":[121],"it":[122,148],"found":[124],"out":[125],"that":[126,151,174],"have":[134,194],"significant":[135],"effect":[136],"Nigeria.":[146,166],"Thus,":[147],"concluded":[150],"some":[152],"specific":[154],"can":[156],"enhance":[157],"Based":[167],"these":[169],"findings,":[170],"recommended":[173],"should":[182],"strive":[183],"increase":[185],"level":[187],"as":[190],"profitable":[192],"incentives":[196],"engage":[198],"practices.":[204]},"counts_by_year":[{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":2}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2024-03-31T00:00:00"}