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Keywords: Disclosures
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Journal Articles
A cross-firm analysis of corporate governance compliance and performance in Indonesia
Available to Purchase
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2020) 35 (5): 621–643.
Published: 26 February 2020
... Limited 2020 Emerald Publishing Limited Licensed re-use rights only poor minority shareholders protection (Porta et al., 1999 ; Sato, 2004 ; Tabalujan, 2001); insufficient corporate disclosure made available to the market (Rosser, 2003); and weak legal institutions that lead...
Journal Articles
A finer-grained approach to assessing the “quality” (“quantity” and “richness”) of risk management disclosures
Available to Purchase
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2016) 31 (8-9): 770–803.
Published: 05 September 2016
...Jing Jia; Lois Munro; Sherrena Buckby Purpose This paper aims to examine the “quality” of narrative risk management disclosures (RMD) from a “quantity” and “richness” (width and depth) perspective, utilising a finer-grained approach. Evidence is then provided on the relationships between RMD...
