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...

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...