Keywords: Corporate risk reporting
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Journal Articles
Journal of Accounting in Emerging Economies (2025) 15 (5): 1054–1086.
Published: 22 August 2025
...Rawan Alsahlawi; Suzanne Fifield; Theresa Dunne Purpose This study examines the influence of institutional pressures on the extent of corporate risk reporting by Saudi-listed companies, drawing on Oliver’s (1991) framework of strategic responses to institutional processes and the institutional...

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