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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...
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is significantly higher in the UK than in Italy and that firm-specific incentives to disclose voluntary information … market performance and shareholders' dissent. In Italy, firm-specific incentives seem to be represented by the need for …
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In banking industry, equity investments classified as available for sale (AFS) are a relevant portion of financial assets. According to IAS 39, they must be measured (“at” and “after” recognition) at fair value. Increases or decreases in this value have to be recognized in the other...
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