This study aims to investigate the impact of corporate governance (CG) mechanisms on financial risk reporting in the UK.,The study uses a panel data of 50 non-financial firms belonging to 10 industrial sectors listed on the London Stock Exchange in the period 2011-2015. Multivariate regression techniques are used to examine the relationships.,The findings of this study reveal that CG has a significant influence on financial risk disclosure. Specifically, it is found that block ownership and board gender diversity have a positive effect on the level of corporate financial risk disclosure (FRD). While there is no significant relationship between board size and corporate FRD.,This study has significant implications for policy-makers, investors and regulators. Evidence of growing FRD implies that efforts by several stakeholders have had some positive impact on the level of FRD in the firms examined. Examples of such changes include, namely, increasing board size and gender diversity acting as effective firm level advisors and monitors of FRD. As a consequence, regulators and policymakers should continually pursue reforms to encourage firms to follow CG principles that are promoted as good practice.,This study adds to the emerging body of literature on CG–risk disclosure relationships in the UK context using content analysis. The study also highlights that gender diversity enhances FRD.

中文翻译：

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英国的性别多样性，公司治理和财务风险披露

这项研究旨在调查公司治理（CG）机制对英国金融风险报告的影响。该研究使用了2011年在伦敦证券交易所上市的10个行业的50家非金融公司的面板数据-2015。多元回归技术被用来检验这种关系。这项研究的发现表明，企业管治对财务风险的披露有重大影响。具体而言，发现大宗所有权和董事会性别多样性对公司财务风险披露（FRD）的水平具有积极影响。尽管董事会规模与公司FRD之间没有显着关系。但是，本研究对决策者，投资者和监管机构具有重要意义。FRD不断增长的证据表明，一些利益相关者的努力对所考察的公司的FRD水平产生了积极影响。这种变化的例子包括，增加董事会规模和性别多样性，充当有效的公司层面的顾问和FRD的监督者。因此，监管机构和政策制定者应继续进行改革，以鼓励企业遵循作为良好实践而推广的企业管治原则。本研究利用内容分析为英国背景下的企业管治-风险披露关系提供了新的文献。该研究还强调，性别多样性可以促进FRD。监管机构和政策制定者应不断进行改革，以鼓励企业遵循作为良好实践而推广的企业管治原则。本研究使用内容分析为英国背景下的企业管治与风险披露关系提供了新兴文献。该研究还强调，性别多样性可以促进FRD。监管机构和政策制定者应不断进行改革，以鼓励企业遵循作为良好实践而推广的企业管治原则。本研究使用内容分析为英国背景下的企业管治与风险披露关系提供了新兴文献。该研究还强调，性别多样性可以促进FRD。