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7. Conclusie

7.4 Vervolgonderzoek

Naar aanleiding van dit onderzoek zijn er meerdere suggesties voor vervolgonderzoek. Zoals gezegd in de vorige paragraaf kan hetzelfde onderzoek in een andere context interessante resultaten opleveren. Dit kan gedaan worden door te kijken naar de invloed van corporate governance en diversiteit op de kwaliteit van risicoverslaggeving in andere financiële instellingen, zoals banken en verzekeringsmaatschappijen. Gezien de invloed van corporate governance op risicoverslaggeving, kan de invloed van andere corporate governance factoren op risicoverslaggeving onderzocht worden. Ook zou onderzocht kunnen worden wat de resultaten zijn als de kwaliteit van risicoverslaggeving op een andere methode gemeten wordt. Levert die kwaliteitsmaatstaf dezelfde resultaten op als de disclosure index? Tot slot is het interessant om te bekijken hoe de kwaliteit van risicoverslaggeving zich ontwikkelt over de jaren. Dit onderzoek focust zich alleen op het jaarverslag over 2014, maar wellicht zou een analyse over meerdere jaren een nog betrouwbaarder beeld schetsen.

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