This paper aims to measure the extent of related party transactions disclosure and investigates their determinants across all listed companies in the United Arab Emirates (UAE) stock market during 2010 to 2012. An index was manually constructed for related party transactions disclosure in...

The purpose of this paper is to investigate the relationship between related party transactions disclosure (RPTD) and firm valuation in the United Arab Emirates (UAE), an emerging market. Data on study variables were obtained manually from the published financial statements of all listed...

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...

The aim of the research was to determine the impact of selected corporate governance mechanisms on the scope of disclosures related to control system over financial reporting in Poland and Germany. The research group comprised of companies from the Warsaw WIG 30 index and the German DAX index in...

This paper investigates the association between the characteristics of business entities, corporate governance, and practices of risk disclosure. Notably, the objective of this paper is to examine the impact of the characteristics of business entities and corporate governance on risk disclosure...

In listed companies, the Board of directors has ultimate responsibility for information disclosure. The conventional wisdom is that director independence is an essential factor in improving the quality of that disclosure. In a sense, this approach subordinates expertise to independence. We argue...

We investigate the role of segment disclosure, as a corporate governance mechanism, in enhancing investment efficiency, and whether and how corporate governance mechanisms ameliorate or exacerbate under-investment and over-investment problems. Using a large US sample for the period 2001-2006, we...

I study how increased internal control disclosure requirements mandated by the Sarbanes-Oxley Act (SOX) affect annual corporate governance decisions regarding CFOs. Using non-CEO, non-COO executive officers as a control group, I find that CFOs of firms with weak internal controls receive lower...