Elshandidy, Tamer; Fraser, Ian; Hussainey, Khaled - In: International Review of Financial Analysis 30 (2013) C, pp. 320-333
This paper investigates the impact of corporate risk levels on aggregated, voluntary and mandatory risk disclosures in …, mandatory risk disclosures are influenced positively by firm size, dividend-yield and board independence and negatively by high … leverage. The results suggest that managers of firms exhibiting greater compliance with mandatory regulations have a greater …