Purpose – The purpose of this paper is to examine Johnson and Kaplan's claim that “external reporting influences managerial accounting information” in an emerging capital market, the United Arab Emirates (UAE). Design/methodology/approach – The paper relies on a survey instrument and...

Purpose – The main purpose of this paper is to investigate the relationship between organizational culture and corporate risk disclosure for listed companies in the United Arab Emirates (UAE). Design/methodology/approach – The organizational culture is represented by four dimensions: Clan,...