This study examines whether financial reporting with a specific focus on risk disclosures
have a predictive (informative) effect on banks' credit ratings (BCRs) and, consequently …

We investigate the joint effect of corporate risk disclosure (CRD) and corporate governance
(CG) on firm value in Tunisia. We examine a sample of 156 firm observations of Tunisian …

Purpose This study aims to explore the extent of risk disclosure (RD) among conventional
banks (CBs) and Islamic banks (IBs) listed on stock markets in the Gulf cooperation council …

Contribution/Originality: This study investigates the measurement of the risk management
disclosure index on the Indonesia Stock Exchange (IDX) based on agency and stakeholder …

This study makes a valuable contribution to the existing literature on corporate risk
disclosure (RD) in emerging economies with a focus on the Saudi Arabian economy in the …

Purpose The objective of this paper is to investigate the impact of risk disclosures on firm
value. We further investigate whether effective governance moderates the relation between …

Tujuan penelitian adalah menguji dan menganalisis pengaruh mekanisme tata kelola
korporat berupa komisaris independen, jumlah dewan komisaris dan karakteristik dewan …

In this study, we investigate the operational risk reporting practices of Islamic banking
institutions (IBIs) and conventional banks (CBs) in Saudi Arabia. Moreover, we explore the …

This study makes a valuable contribution to the existing literature on corporate risk
disclosure (RD) in emerging economies with a focus on the Saudi Arabian economy in the …

Disclosure of information, especially information about company risks, provides investors
with useful information about the inherent risks of the company. Whether this information …