Corporate governance is an important issue in managing public firms because of agency problems between the shareholders and managers. Therefore, different countries devolved their own codes of corporate governance following the OECD guidelines and considering respective market conditions. The...

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). The organizational culture is represented by four dimensions: Clan, Adhocracy, Market and Hierarchy (Cameron and...

The article examines how Risk Narrative Disclosures (RNDs) are utilized by United Arab Emirates (UAE) listed financial institutions. It uses legitimacy theory to link UAE stakeholder expectations to RNDs published by UAE financial institutions. Drawing on institutional theory and impression...

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...