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UAE corporations‐specific characteristics and level of risk disclosure
16 references·16 citing·41 second hopsampled
UAE corporations‐specific characteristics and level of risk disclosure (2009)UAE corporations‐specific characteristics…Analysing the determinants of narrative risk information in UK FTSE 100 annual reports (2007)Analysing the determinants of…The association between firm‐specific characteristics and disclosure (2006)The association between firm‐…Risk reporting: A study of risk disclosures in the annual reports of UK companies (2006)Risk reporting: A study of ri…Factors Influencing Voluntary Corporate Disclosure by Kenyan Companies (2006)Factors Influencing Voluntary…A framework for the analysis of firm risk communication (2004)A framework for the analysis …Risk management: The reinvention of internal control and the changing role of internal audit (2003)Risk management: The reinvent…Institutional theory and accounting rule choice: an analysis of four US state governments' decisions to adopt generally accepted accounting principles (2001)Institutional theory and acco…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Financial accounting information and corporate governance (2001)Financial accounting informat…The determinants of voluntary financial disclosure by Swiss listed companies (1995)The determinants of voluntary…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …The use of disclosure indices in accounting research: A review article (1991)The use of disclosure indices…Strategic Responses to Institutional Processes (1991)Strategic Responses to Instit…STRATEGIC RESPONSES TO INSTITUTIONAL PROCESSES (1991)STRATEGIC RESPONSES TO INSTIT…Disclosure in the Corporate Annual Reports of Swedish Companies (1989)Disclosure in the Corporate A…Positive Accounting Theory (1985)Positive Accounting TheoryA systematic literature review on risk disclosure research: State-of-the-art and future research agenda (2022)A systematic literature revie…Corporate governance in the Middle East and North Africa: A systematic review of current trends and opportunities for future research (2021)Corporate governance in the M…The impact of multi-layer governance on bank risk disclosure in emerging markets: the case of Middle East and North Africa (2019)The impact of multi-layer gov…Corporate governance and risk disclosure quality: Tunisian evidence (2019)Corporate governance and risk…Risk reporting: A review of the literature and implications for future research✩ (2018)Risk reporting: A review of t…Corporate governance and risk reporting: Indian evidence (2017)Corporate governance and risk…Islamic financial institutions, corporate governance, and corporate risk disclosure in Gulf Cooperation Council countries (2015)Islamic financial institution…Development of corporate governance codes in the GCC: an overview (2015)Development of corporate gove…An analysis of risk management disclosures: Australian evidence (2015)An analysis of risk managemen…The association between risk disclosure and firm characteristics: a meta-analysis (2014)The association between risk …The usefulness of firm risk disclosures under different firm riskiness, investor-interest, and market conditions: New evidence from Finland (2013)The usefulness of firm risk d…Corporate governance, economic turbulence and financial performance of UAE listed firms (2013)Corporate governance, economi…Competition, corporate governance, ownership structure and risk reporting (2013)Competition, corporate govern…A disclosure index to measure the extent of corporate governance reporting by UAE listed corporations (2012)A disclosure index to measure…Risk‐related disclosures by non‐finance companies (2011)Risk‐related disclosures by n…Risk-related disclosures by non-finance companies: Portuguese practices and disclosure characteristics (2011)Risk-related disclosures by n…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Determinants of corporate borrowing (1977)On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research (1989)The effect of corporate governance on sustainability disclosure (2010)Corporate boards, audit committees and voluntary disclosure: evidence from Italian Listed Companies (2011)Content Analysis: An Introduction to its Methodology. (1984)The Cross-Section of Expected Stock Returns (1992)Corporate governance, accountability and mechanisms of accountability: an overview (2008)Corporate governance and risk reporting in South Africa: A study of corporate risk disclosures in the pre- and post-2007/2008 global financial crisis periods (2013)Content Analysis: An Introduction to Its Methodology (2019)INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Why Firms Voluntarily Disclose Bad News (1994)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Separation of Ownership and Control (1983)Agency Theory: An Assessment and Review (1989)Gender diversity, board independence, environmental committee and greenhouse gas disclosure (2014)Corporate Governance and Sustainability Performance: Analysis of Triple Bottom Line Performance (2016)Corporate governance and board of directors: The effect of a board composition on firm sustainability performance (2019)Organizational Legitimacy: Social Values and Organizational Behavior (1975)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Managing Legitimacy: Strategic and Institutional Approaches (1995)STRATEGY IN EMERGING ECONOMIES. 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References

  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 1991Strategic Responses to Institutional Processes6,953 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1991STRATEGIC RESPONSES TO INSTITUTIONAL PROCESSES5,173 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 2001Financial accounting information and corporate governance2,296 cited
  • 2006Factors Influencing Voluntary Corporate Disclosure by Kenyan Companies948 cited
  • 1995The determinants of voluntary financial disclosure by Swiss listed companies780 cited
  • 2006Risk reporting: A study of risk disclosures in the annual reports of UK companies774 cited
  • 1989Disclosure in the Corporate Annual Reports of Swedish Companies742 cited
  • 1991The use of disclosure indices in accounting research: A review article721 cited
  • 2004A framework for the analysis of firm risk communication657 cited
  • 2001Institutional theory and accounting rule choice: an analysis of four US state governments' decisions to adopt generally accepted accounting principles657 cited
  • 2006The association between firm‐specific characteristics and disclosure573 cited

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2003
Risk management: The reinvention of internal control and the changing role of internal audit
563 cited
  • 2007Analysing the determinants of narrative risk information in UK FTSE 100 annual reports507 cited
  • Cited by

    • 2013Competition, corporate governance, ownership structure and risk reporting196 cited
    • 2011Risk‐related disclosures by non‐finance companies186 cited
    • 2018Risk reporting: A review of the literature and implications for future research✩166 cited
    • 2011Risk-related disclosures by non-finance companies: Portuguese practices and disclosure characteristics161 cited
    • 2017Corporate governance and risk reporting: Indian evidence153 cited
    • 2019The impact of multi-layer governance on bank risk disclosure in emerging markets: the case of Middle East and North Africa146 cited
    • 2014The association between risk disclosure and firm characteristics: a meta-analysis136 cited
    • 2013The usefulness of firm risk disclosures under different firm riskiness, investor-interest, and market conditions: New evidence from Finland123 cited
    • 2019Corporate governance and risk disclosure quality: Tunisian evidence115 cited
    • 2015An analysis of risk management disclosures: Australian evidence113 cited
    • 2021Corporate governance in the Middle East and North Africa: A systematic review of current trends and opportunities for future research105 cited
    • 2022A systematic literature review on risk disclosure research: State-of-the-art and future research agenda100 cited
    • 2015Development of corporate governance codes in the GCC: an overview91 cited
    • 2013Corporate governance, economic turbulence and financial performance of UAE listed firms84 cited
    • 2015Islamic financial institutions, corporate governance, and corporate risk disclosure in Gulf Cooperation Council countries82 cited
    • 2012A disclosure index to measure the extent of corporate governance reporting by UAE listed corporations80 cited