Elzahar, Hany; Hussainey, Khaled - In: The Journal of Risk Finance 13 (2012) 2, pp. 133-147
analysis shows that industry activity type is positively associated with levels of narrative risk disclosure in interim reports …, profitability, and cross‐listing) and corporate governance mechanisms on narrative risk disclosure. Practical implications – The … narrative risk disclosure in interim reports have not been explored so clearly in prior research and, therefore, this paper is …