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 …

Purpose The purpose of this paper is to contribute to the existing disclosure literature by
examining the determinants of corporate risk disclosure (CRD) in the internet reporting for a …

Purpose This study aims to explore the status and drivers (including free-floated shares,
board size, rule duality and board independence) of corporate risk disclosure (CRD) for the …

The global financial crisis of 2008 and 2009, combined with the digitalisation and
globalisation of business, has caused multinationals and other types of corporations to …

This study examines the effect of risk management assurance by the external auditors on
investment efficiency. While prior literature has mainly examined the effect of assurance on …

This study explores the status of the online risk disclosure practices on the listed Islamic
banks in the Egyptian exchange market. Manual content analysis was employed as a …

This study aims to examine the relationship between corporate governance mechanisms
(board of directors, audit committee and ownership structure) and corporate risk disclosure …

ملخص البحث: استهدف البحث دراسة واختبار العلاقة بين الإفصاح عن المخاطر غير المالية و تکلفة
رأس المال, وأثر الآليات الداخلية لحوکمة الشرکات بالترکيز على (مجلس الإدارة, لجنة المراجعة, ولجنة …‎