...-related terms to measure the level of AI disclosure in a sample of listed and non-listed banks in Egypt from 2018 to 2022. Random-effect regression analysis is used to study the influence of banks’ board size, gender diversity and meetings on the level of AI disclosure. Findings The results...

... the study documents no relationship between board size and ESG disclosure. Practical implications The study’s findings highlight the importance of corporate board attributes in influencing strategic decisions such as the level of ESG disclosure and the findings may be useful to regulators, policymakers...

...Elhassan Kotb Abdelrahman Radwan; Nada Omar Hassan Ali; Mostafa Kayed Abdelazeem Mohamed Purpose This study aims to explore the status and drivers (including free-floated shares, board size, rule duality and board independence) of corporate risk disclosure (CRD) for the conventional listed banks...