Martikainen, Minna; Kinnunen, Juha; Miihkinen, Antti; … - In: Journal of Applied Accounting Research 16 (2015) 3, pp. 333-358
Purpose – The purpose of this paper is to examine novel corporate governance-based determinants of risk disclosures among index-listed Finnish companies. Therefore the focus of the study is on explaining the board’s monitoring role in relation to corporate managers....