We examine the effect of ownership structure on firm performance, for firms listed on
Vietnamese stock exchanges, using 2744 firm‐year observations over the period from 2007 …

Purpose Previous works assessing the determinants of banks' risk disclosure in emerging
economies focused on one aspect of risk reporting such as market risk disclosure or …

This paper examines and compares the relationship between risk disclosure and corporate
attributes in Islamic and conventional banks. Using a comprehensive risk disclosure index …

Purpose Cybersecurity disclosure (CSD) provides users with valuable information and
significant insights about a firm's susceptibility to cyber risk and its management. It is argued …

This study explores the relationship between foreign investors and the dynamics of capital
structure. Using a sample of listed firms in Taiwan during the period from 1997 to 2016, our …

Based on manually collected data relating to board internationalization, measured as
directors' experience gained in developed countries, this paper explores the relationship …

The purpose of this article is to examine the efficiency of the Gulf Cooperation Council
(GCC) stock markets of Saudi Arabia, the United Arab Emirates, Kuwait, Oman, Qatar, and …

Purpose The purpose of this paper is to find out firm, industry, and country level
determinants of capital structure of Pakistani listed non-financial firms. Design/methodology …

Purpose This paper aims to investigate whether risk-related information is associated with a
higher level of performance disclosure (PerfD) in the annual reports during the Covid-19 …

Purpose Audit rotation (AR) is a key policy initiative implemented in global jurisdictions to
deal with concerns about audit quality. Auditing financial reports involves communicating …