..., conservative reporting reduces negative market reactions and mitigates asymmetry's effects (Kim et al., 2013 ; Kim, 2018). © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Data breach Mandatory disclosure Accounting conservatism G38 M41...

... to conventional belief, this study's findings suggest that directors' social capital and the power distance between the CEO and the rest of the board act as more powerful factors than directors' human capital in explaining corporate mandatory disclosure. Specifically, the results indicate that powerful actors...

...Stuart Mcchlery; Khaled Hussainey Purpose This paper contributes to risk management research with reference to disclosure of risk specific information within the oil and gas industry. This paper provides empirical evidence regarding voluntary and mandatory disclosure behaviour from both...

..., while mandatory disclosure is negatively linked to profit. Research limitations/implications The findings are based on evidence from a single country and further work is needed to ascertain the extent of generalisability. Practical implications The results of the study have implications...