This study examines how governance mechanisms affect the quality of integrated reporting
(IR), which is fast emerging both as a tool to help firms understand their value creation …

To forestall future financial crises, risk governance has been embraced as a line of defense.
Therefore, this paper seeks to synthesize the risk governance literature, identifying gaps …

Purpose The purpose of this study is to investigate risk disclosure in listed Greek companies.
The effects of the financial crisis were also considered. Design/methodology/approach This …

The study examined the relationship between board characteristics and firm performance
and the moderating effects of firm size, the board size, and firm age between board …

Purpose: This study examines how good corporate governance practices and the
establishment of risk management committees reduce investors' risks and improve …

Purpose Risk-related information is prevalently used in the decision-making process by
various counterparties. Therefore, this study investigates how companies conduct their risk …

The readability (RDB) of annual reports (ARs) plays a crucial role in determining the
effectiveness of disclosure of information to interested parties, particularly investors. Given …

This study examines the influence of fraud disclosure (FR_DISC) in annual reports on the
financial stability of Takaful insurance (TKI) in Saudi Arabia over the period of 2014 to 2022 …

This study examines the impact of risk management committee on real earnings
management through sales manipulation of listed companies in Nigeria. The analysis is …