Haj-Salem, Issal; Hussainey, Khaled - In: Journal of risk and financial management : JRFM 14 (2021) 3, pp. 1-13
could reduce information opacity that arises between companies and their suppliers. We collected annual reports for Tunisian … listed companies for the period 2008-2013. This gives us 146 firm-year observations. We find that risk disclosure has a … reducing information asymmetry and increase companies' access to short-term external funds. Our study provides managerial …