الفهرس 
Chapter (1): IntroductionOnly 14 pages are availabe for public view
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Abstract
The present study aims to determine the effect of corporate risk disclosure on firm value. A content analysis was done on the annual reports of the Non-Financial listed companies on EGX 100 index to measure the level of corporate risk disclosure and test its effect on firm value.
Results have revealed that companies’ disclosure about Financial risks is more than non-Financial risks, future risks more than past risks, qualitative risks more than quantitative risks and bad risks more than good ones. Financial risk disclosure level has a significantly negative effect on firm value but non-financial risk disclosure has no relation with firm value.
Risk disclosure level has a weak significantly negative effect on firm value. Leverage has a significantly negative effect on firm value but profitability has a positive effect on firm value. Firm size, liquidity and industry type has no effect on interpretation of firm value in terms of risk disclosure level. Corporate governance (board size and audit committee) does not affect the relationship between the risk disclosure level and firm value.
Risk disclosure types have a different effect on firm value; Financial, Past, Future, Qualitative, Quantitative and Bad risk disclosure level have a significantly negative effect on firm value meanwhile non-Financial, Good risk disclosure level has no relation with firm value and neutral risk disclosure level was deleted from the analysis. Bad risk disclosure is the most risk disclosure type that affect the firm value.