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This study explores risk disclosure practice using content analysis of 156 annual reports prepared by 52 UK listed …
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The objective of this study is to examine transparency and disclosure (henceforth T&D) determinants for Middle Eastern and North African (MENA) companies. Using a sample of 216 annual reports for companies followed by S&P/IFC and pertaining to 13 MENA emerging markets, we expect that the...
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The purpose of this study is to examine the extent to which Malaysian companies had established separate risk management committees (RMCs), factors influencing the establishment of RMCs and the type of risks disclosure that should be provided in corporate annual reports. In departure from the...
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