[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 …
Corporate governance and operational risk voluntary disclosure: Evidence from Islamic banks
S Neifar, A Jarboui - Research in International Business and Finance, 2018 - Elsevier
The objective of the present paper is to explore the impact of the mechanisms of corporate
governance on the informational content of Operational Risk (OR) voluntary disclosure. The …
governance on the informational content of Operational Risk (OR) voluntary disclosure. The …
The role of audit committee attributes in corporate sustainability reporting: Evidence from banks in the Gulf Cooperation Council
Purpose The purpose of this paper is to analyze the extent to which sustainability reporting
by banks in the Gulf Cooperation Council (GCC) is affected by the attributes of audit …
by banks in the Gulf Cooperation Council (GCC) is affected by the attributes of audit …
Corporate governance and risk disclosure: evidence from integrated reporting adopters
Purpose This study aims to examine the impact of corporate governance attributes, in the
form of board characteristics, on risk disclosures provided through integrated reporting (IR) …
form of board characteristics, on risk disclosures provided through integrated reporting (IR) …
Disclosure quality vis-à-vis disclosure quantity: does audit committee matter in Omani financial institutions?
H Al Lawati, K Hussainey, R Sagitova - Review of Quantitative Finance …, 2021 - Springer
We examine the impact of audit committee (AC) characteristics (eg AC foreign members, AC
female members, AC members with multiple directorships, AC members with share …
female members, AC members with multiple directorships, AC members with share …
Political connection, family ownership and corporate risk disclosure: Empirical evidence from Jordan
Purpose This study aims to empirically examine whether the political connection is related to
risk disclosure practices. The study also seeks to contribute to the existent risk disclosure …
risk disclosure practices. The study also seeks to contribute to the existent risk disclosure …
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 …
governance mechanisms on risk disclosure quality in Tunisia. Design/methodology …
Nonfinancial risk disclosure: The “state of the art” of Italian companies
This research represents a preliminary analysis of the nonfinancial risk disclosure and the
first after the introduction of the European directive. Using a content analysis, the level of …
first after the introduction of the European directive. Using a content analysis, the level of …
Audit committee's attributes, overlapping memberships on the audit committee and corporate risk disclosure: Evidence from Jordan
This paper aims to contribute to the literature by examining whether audit committees'
attributes affect risk disclosure practiced by Jordanian listed companies. Selecting a sample …
attributes affect risk disclosure practiced by Jordanian listed companies. Selecting a sample …
Board of directors' characteristics and corporate risk disclosure: the moderating role of family ownership
Purpose This study aims at examining the level of risk of disclosure practices and the effect
of four board of directors' characteristics (board size, board meetings, CEO duality and board …
of four board of directors' characteristics (board size, board meetings, CEO duality and board …