Market risk disclosures, corporate governance structure and political connections: evidence from GCC firms
Sign Up to like & getrecommendations! Published in 2018 at "Applied Economics Letters"
DOI: 10.1080/13504851.2017.1420877
Abstract: ABSTRACT This paper investigates the joint effect of political connections, in the form of the royal family member on board, and corporate governance on the market risk disclosures of the Gulf Cooperation Council (GCC) financial… read more here.
Keywords: political connections; risk disclosures; corporate governance; governance ... See more keywords
Founder ownership concentration and risk disclosures: an emerging economy view
Sign Up to like & getrecommendations! Published in 2024 at "Journal of Applied Accounting Research"
DOI: 10.1108/jaar-03-2023-0081
Abstract: PurposeThis paper examines the impact of founder ownership concentration (FOC) on risk disclosures. It further investigates the moderating role of risk governance in the association between FOC and risk disclosures.Design/methodology/approachWe use data from the top… read more here.
Keywords: ownership concentration; founder ownership; risk disclosures; risk ... See more keywords
Investigating risk disclosures in Italian integrated reports
Sign Up to like & getrecommendations! Published in 2020 at "Meditari Accountancy Research"
DOI: 10.1108/medar-10-2019-0596
Abstract: Purpose The paper identifies the types of risks disclosed by Italian organisations using integrated reporting (IR). This paper aims to understand the level and features of risk disclosure with the adoption of IR. Design/methodology/approach The… read more here.
Keywords: integrated reports; risk; investigating risk; risk disclosures ... See more keywords