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Fei Su, Lili Zhai and Jianmei Liu
This study examines whether and how risk disclosures in Management Discussion and Analysis (MD&A) affected the stock price crash risk of China?s publicly listed firms over the period of 2017?2021. The empirical results show that risk disclosures with...
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So Ra Park and Jae Young Jang
Existing global ESG models are limited in terms of applicability and predictability, especially in countries with an unstable environment. On the other hand, utilizing internally made or privately sourced ESG models have caused issues relating to general...
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Renard Yung Jhien Siew
Pág. 81 - 91
There is an increasing demand from stakeholders for higher transparency on environmental, social and governance (ESG) disclosures. Yet not much is known about the state of sustainability reporting in Malaysia especially in the property and construction i...
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Khurram Ashfaq,Rui Zhang,Abdul Munaim,Naveed Razzaq
Pág. 1049 - 1058
The purpose of this paper is to find the determinants of quantity as well as quality of the risk disclosures in annual reports of banking sector of Pakistan. The paper employs the word count approach to measure the quantity of risk disclosures in annual ...
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Xiao Carol Cui
Since the 1990s, the SEC has advocated for financial disclosures to be in ?plain English? so that they would be more readable and informative. Past research has shown that high readability is related to more extreme investor judgments of firm performance...
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Karen Barac,Ben Marx,Tankiso Moloi
AbstractHigher education institutions are presently facing many challenges, ranging from economic and financial constraints to social and educational issues. Accordingly, sound management and governance are essential, and this brings the governance model...
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