We investigate the relationship between annual reports’ text readability and bank risk-taking in the Gulf Cooperation Council countries. By using the Flesh-Reading-Ease score and the Flesh–Kincaid Grade score, we find that easy-to-read annual reports are associated with a higher probability...

This book chapter explores financial institutions' corporate governance evolution, regulations and practices in the United Arab Emirates (UAE) emerging market. Data is collected for 48 listed banks and other financial institutions as on the end of December 2008. The multiple regression analysis...

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...

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...

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...

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...

This paper explores corporate risk disclosure (CRD) in the Gulf Cooperative Council (GCC) countries and its relation to different firm's characteristics, level of corporate governance and country of origin. Employing content analysis we searched the 2008 annual reports of 424 GCC publicly listed...

The purpose of this article is to analyze the process of restructuring the Egyptian public health sector according to the new mode of governance principles and the concomitant dilemmas in the process. Based on an interpretative methodology, the findings of this research indicate that (a) despite...