Yamani, Amal; Hussainey, Khaled; Albitar, Khaldoon - In: Journal of risk and financial management : JRFM 14 (2021) 6, pp. 1-23
sector in Gulf Cooperation Council (GCC). We use a self-constructed disclosure index to measure compliance with IFRS 7. We … structure on compliance with IFRS 7. Using a sample of 335 bank-year observations for GCC listed banks over the period 2011 … governance and disclosure literature by examining the impact of corporate governance on compliance with IFRS 7 for the banking …