...Ali Khalil; Mona Maghraby Purpose The purpose of this paper is to contribute to the existing disclosure literature by examining the determinants of corporate risk disclosure (CRD) in the internet reporting for a sample of Egyptian listed companies on the Egyptian Stock Exchange (EGX). Design...

...Michela Cordazzo; Marco Papa; Paola Rossi Purpose The purpose of this paper is to investigate whether the interaction between mandatory and voluntary risk disclosure is a complementary or substitutive consequence of different risk regulatory regimes. The paper is a cross analysis comparing Germany...

... Limited 2011 Risk disclosure Management Agency Legitimacy Resources‐based Portugal There have been many calls to reduce asymmetries of access to corporate information and to improve the measurement and disclosure of risk‐related matters (Szegö, 2002 ; Beretta and Bozzolan, 2004...