The study examines the effect of internal governance mechanisms on the Internet Reporting of Strategic Information (IRSI) in an emerging market economy, the United Arab Emirates (UAE) It relies on the agency theory and the innovation diffusion theory to generate testable hypotheses and augment...

This paper explores corporate risk disclosure (CRD) in the Gulf Cooperative Council (GCC) countries and its relation to different firm's characteristics, level of corporate governance and country of origin. Employing content analysis we searched the 2008 annual reports of 424 GCC publicly listed...

We investigate the relationship between annual reports’ text readability and bank risk-taking in the Gulf Cooperation Council countries. By using the Flesh-Reading-Ease score and the Flesh–Kincaid Grade score, we find that easy-to-read annual reports are associated with a higher probability...

Using content analysis we evaluate the determinants of corporate risk disclosure in a sample of 424 publicly traded firms in the Gulf Cooperation Council countries. We hypothesize that corporate risk disclosure will be lower in Islamic financial institutions when compared to conventional...