Grounded on literature review on risk disclosures and risk reporting practices, the paper aims to explore the extent and content of voluntary risk reporting practices of non-financial companies. Annual reports, focusing on several areas of concern of sampled public companies from three different...

Corporate Governance has attracted a great deal of public interest after numerous financial irregularities occurred across the globe such as, Olympus, Satyam, Enron, WorldCom, AIG and so on. Taking cognizance of this, The Ministry of Industry and Commerce (MOIC) of Bahrain issued a Code of...

The main purpose of this paper is to examine how important the profile of manager is to voluntary financial disclosure in the Tunisian emerging market. We mobilize the upper echelon theory which suggests that human factors may affect firm strategy and performance. We investigate the...