EARNINGS DISCLOUER, IDIOSYNCRATIC RISK & CREDIT RISK

Abstract

The current study aims to investigate the nature of relationship between idiosyncratic risk, earnings disclosure and credit risk. The study is investigated in Asian context specifically in Pakistan. And it is hypothesized that idiosyncratic risk and earnings discourser gives rise to credit risk. Moreover, the data is acquired through connivance sampling technique and study results revealed it findings with respect to historic findings.

Key Terms: Earnings Disclosure, Idiosyncratic Risk, Credit Risk, Convenience Sampling