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...

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...

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 investigates the association between the characteristics of business entities, corporate governance, and practices of risk disclosure. Notably, the objective of this paper is to examine the impact of the characteristics of business entities and corporate governance on risk disclosure...

The aim of the research was to determine the impact of selected corporate governance mechanisms on the scope of disclosures related to control system over financial reporting in Poland and Germany. The research group comprised of companies from the Warsaw WIG 30 index and the German DAX index in...