[HTML][HTML] A systematic literature review on risk disclosure research: State-of-the-art and future research agenda
This study presents a systematic review of the existing literature on corporate risk disclosure
(RD). The study reviews 104 studies published in 51 high-ranked journals over the period …
(RD). The study reviews 104 studies published in 51 high-ranked journals over the period …
Risk reporting: A review of the literature and implications for future research✩
This paper provides a wide-ranging and up-to-date (1997–2016) review of the archival
empirical risk-reporting literature. The reviewed papers are classified into two principal …
empirical risk-reporting literature. The reviewed papers are classified into two principal …
CSR disclosure, corporate governance and firm value: a study on GCC Islamic banks
Purpose This study aims to explore the corporate social responsibility disclosure (CSRD)
practices of the Islamic banks in the Gulf Cooperation Council (GCC) countries during the …
practices of the Islamic banks in the Gulf Cooperation Council (GCC) countries during the …
The effect of firm size, debt, current ratio, and investment opportunity set on earnings quality: an empirical study in Indonesia
The quality of earnings refers to the proportion of income attributable to the core operating
activities of a business. This study analyzes the effect of the variable firm size, the leverage …
activities of a business. This study analyzes the effect of the variable firm size, the leverage …
Corporate governance, risk disclosure practices, and market liquidity: Comparative evidence from the UK and I taly
T Elshandidy, L Neri - Corporate Governance: An International …, 2015 - Wiley Online Library
Abstract Manuscript Type Empirical Research Question/Issue This paper examines the
influence of corporate governance on risk disclosure practices in the UK and I taly and also …
influence of corporate governance on risk disclosure practices in the UK and I taly and also …
Determinants of narrative risk disclosures in UK interim reports
Purpose–The purpose of this paper is to contribute to the existing disclosure literature by
examining the determinants of narrative risk information in the interim reports for a sample of …
examining the determinants of narrative risk information in the interim reports for a sample of …
Enterprise risk management and firm performance: Role of the risk committee
In recent years, there have been increasing efforts in the corporate world to invest in risk
management and governance processes. In this paper, we examine the impact of Enterprise …
management and governance processes. In this paper, we examine the impact of Enterprise …
Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia
The purpose of this study is to examine the practice of Corporate Social Responsibility
(CSR) Disclosure in a Saudi Arabian context. This study has two particular objectives. First, it …
(CSR) Disclosure in a Saudi Arabian context. This study has two particular objectives. First, it …
[HTML][HTML] The extent of voluntary disclosure and its determinants in emerging markets: Evidence from Egypt
MI Elfeky - The Journal of Finance and Data Science, 2017 - Elsevier
The primary objective of this study is to test a theoretical framework relating eight major
corporate governance determinants with the extent of the voluntary disclosure provided by …
corporate governance determinants with the extent of the voluntary disclosure provided by …
The board's role in risk disclosure: an exploratory study of Italian listed state-owned enterprises
The determinants of risk disclosure in the annual reports of listed state-owned enterprises
(SOEs) have yet to be fully explored. This paper examines the potential impact of the …
(SOEs) have yet to be fully explored. This paper examines the potential impact of the …