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...

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 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 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...

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...

Due to their different characteristics, banks are expected to report the features of their corporate governance in the corporate report. This paper is aimed to explore disclosure on corporate governance mechanisms in annual reports of Islamic commercial banks in Indonesia. Corporate governance...