[HTML][HTML] A systematic literature review on risk disclosure research: State-of-the-art and future research agenda
This study presents a systematic review of the existing literature on corporate risk disclosure
(RD). The study reviews 104 studies published in 51 high-ranked journals over the period …
(RD). The study reviews 104 studies published in 51 high-ranked journals over the period …
Risk committee, firm life cycle, and market risk disclosures
Abstract Manuscript Type Empirical Research Question/Issue This study investigates
whether the existence of a separate risk committee and risk committee characteristics are …
whether the existence of a separate risk committee and risk committee characteristics are …
CEO characteristics and audit report timeliness: do CEO tenure and financial expertise matter?
Purpose–This paper aims to hypothesise that demographic characteristics of managers play
a significant role in performing their duties amongst which is financial reporting. This study …
a significant role in performing their duties amongst which is financial reporting. This study …
Audit quality, investor protection and earnings management during the financial crisis of 2008: An international perspective
A Persakis, GE Iatridis - … of International Financial Markets, Institutions and …, 2016 - Elsevier
This paper investigates the joint effect of global financial crisis of 2008 and investor
protection on audit quality and the joint effect of audit quality and investor protection on …
protection on audit quality and the joint effect of audit quality and investor protection on …
Ruling family political connections and risk reporting: evidence from the GCC
A Al-Hadi, G Taylor, KH Al-Yahyaee - The International Journal of …, 2016 - Elsevier
This study examines whether the presence of ruling family members on boards of directors
influences the extent and the quality of risk reporting. Based on a sample of publicly listed …
influences the extent and the quality of risk reporting. Based on a sample of publicly listed …
Corporate disclosure quality and institutional investors' holdings during market downturns∗
We examine institutional investors' responses to corporate disclosure quality conditional on
market states. Transient institutions react more positively to corporate disclosure quality …
market states. Transient institutions react more positively to corporate disclosure quality …
Joint audit, political connections and cost of debt capital
We investigate the association between joint audit and cost of debt for a sample of non‐
financial, publicly listed firms from the Gulf Cooperation Council (GCC) countries. Although …
financial, publicly listed firms from the Gulf Cooperation Council (GCC) countries. Although …
ESG reporting and analysts' recommendations in GCC: The Moderation role of royal family directors
This study examines whether financial analysts consider or incorporate the environmental,
social and governance disclosures (thereafter ESG) in their recommendations. We then test …
social and governance disclosures (thereafter ESG) in their recommendations. We then test …
Inflation and stock market growth: The case of IPO withdrawal
F Jamaani, AM Alawadhi - International Journal of Emerging Markets, 2023 - emerald.com
Purpose Driven by the anticipated global stagflation, this straightforward yet novel study
examines the cost of inflation as a macroeconomic factor by investigating its influence on …
examines the cost of inflation as a macroeconomic factor by investigating its influence on …
The impact of financial instruments disclosures on the cost of equity capital
A Yamani, K Hussainey, K Albitar - International Journal of Accounting …, 2021 - emerald.com
Purpose This study aims to investigate the impact of financial instrument disclosures under
the International Financial Reporting Standard (IFRS) 7 on the cost of equity capital (COEC) …
the International Financial Reporting Standard (IFRS) 7 on the cost of equity capital (COEC) …