What drives mandatory and voluntary risk reporting variations across Germany, UK and US?

By Tamer Elshandidy, I. Fraser, K. Hussainey. 2015

161 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/3b0efbb1b0fd04f740d6817f0f379fa804f9f1e0

Citations in the corpus

• Corporate governance and risk disclosure: evidence from Saudi Arabia (2019, unknown): “However, although several Corporate Governance (CG) codes and developed countries, such as the USA, the UK, and Germany mandate certain kinds of risk information disclosure, a large portion of risk information is still offered on a voluntary basis (Elshandidy et al., 2015; Moumen et al., 2015).”