[HTML][HTML] A systematic literature review on risk disclosure research: State-of-the-art and future research agenda

AEA Ibrahim, K Hussainey, T Nawaz, C Ntim… - International Review of …, 2022 - Elsevier
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 …

Compliance with IFRS mandatory disclosure requirements: a structured literature review

I Tsalavoutas, F Tsoligkas, L Evans - Journal of International Accounting …, 2020 - Elsevier
This paper reviews the literature on compliance with IFRS mandatory disclosure
requirements for the post-2005 period. We adopt a structured literature review methodology …

Corporate governance and risk disclosure quality: Tunisian evidence

IH Salem, SD Ayadi, K Hussainey - Journal of Accounting in …, 2019 - emerald.com
Purpose The purpose of this paper is to investigate the potential influence of corporate
governance mechanisms on risk disclosure quality in Tunisia. Design/methodology …

Corporate governance compliance and accrual earnings management in eastern Africa: Evidence from Kenya and Tanzania

NM Waweru, NP Prot - Managerial Auditing Journal, 2018 - emerald.com
Purpose The purpose of this paper is to examine whether compliance with corporate
governance (CG) requirements has constrained earnings management (EM) for companies …

Mixed methods in finance research: The rationale and research designs

NJ Dewasiri, YKB Weerakoon… - International journal of …, 2018 - journals.sagepub.com
The purpose of this study is to uncover the rationale (why) and the types of designs (what)
for application of mixed method approaches in finance research using a systematic literature …

Corporate governance reforms and risk disclosure quality: evidence from an emerging economy

AA Gull, A Abid, K Hussainey, T Ahsan… - Journal of Accounting in …, 2023 - emerald.com
Purpose The purpose of this paper is to examine the impact of corporate governance
(hereafter, CG) reforms on the risk disclosure quality in an emerging economy, namely …

Develo** the narrative risk disclosure measurement

AEA Ibrahim, K Hussainey - International Review of Financial Analysis, 2019 - Elsevier
This study adopts the pre-modern view of risk as losses only and proposes a new definition
of corporate risk disclosure. The new definition is used to formulate new risk-related …

Corporate governance and compliance with IFRS 7: The case of financial institutions listed in Canada

Y Mnif, O Znazen - Managerial Auditing Journal, 2020 - emerald.com
Purpose This paper aims to investigate the impact of the characteristics of two corporate
governance mechanisms, namely, board of directors and audit committee (hereafter AC), on …

Introducing more IFRS principles of disclosure–will the poor disclosers improve?

N Hellman, J Carenys, S Moya Gutierrez - Accounting in Europe, 2018 - Taylor & Francis
The current paper was prepared for the International Accounting Standards Board (IASB)
Research Forum 2017 and evaluates the effects of introducing more principles of disclosure …

Corporate governance guidelines compliance and firm financial performance: Kenya listed companies

ER Outa, NM Waweru - Managerial Auditing Journal, 2016 - emerald.com
Purpose This paper aims to examine the impact of compliance with corporate governance
(CG) guidelines during the period 2002-2014 on firm financial performance and firm value of …