A hypothesis on financial accounting disclosure practices has been established in prior literature. The hypothesis was that financial accounting disclosure practices are not arbitrary, but are influenced by company characteristics and corporate governance. In order to examine the validity of...

Purpose: The purpose of this study is to investigate risk disclosure in listed Greek companies. The effects of the financial crisis were also considered. Design/methodology/approach: This study aimed to determine the risk-reporting practices of Greek’s non-financial companies listed on the...

In this paper we develop a comprehensive Vector Autoregression Model consisting of five variables; the stock market and price indices of pairs of countries, as well as their bilateral nominal exchange rate. Then, we show that under certain long-run restrictions, our approach encompasses a large...