Aggregated, Voluntary and Mandatory Risk Disclosure Incentives: Evidence from UK FTSE All Share Companies

By Tamer Elshandidy, I. Fraser, K. Hussainey. 2013

265 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/bad2205b67c75a7af01974a98b2aded2a988ace0

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

In Finance

Citations in the corpus

The board's role in risk disclosure: an exploratory study of Italian listed state-owned enterprises (2016, background): “Elshandidy et al. (2013) argue that greater disclosure by the board signals greater ability to manage risk.”
The impact of multi-layer governance on bank risk disclosure in emerging markets: the case of Middle East and North Africa (2019, background): “Despite the growing importance of this topic, studies examining the impact of ﬁ rm-level governance structures on risk disclosure are generally rare (Barakat & Hussainey, 2013; Elshandidy & Neri,2015; Elshandidy, Fraser, & Hussainey, 2013; Ntim, Lindop, & Thomas, 2013), especially in the banking sec”
The extent of voluntary disclosure and its determinants in emerging markets: Evidence from Egypt (2017, background): “P However, several recent researches have associated large boards with greater risk disclosure (Elshandidy and Neri, 2015; Elshandidy et al., 2013; Nitmet al., 2013; Allegrini and Greco, 2013) Lump of prior studies find a positive correlation between board size and voluntary disclosure (Hussainey…”
Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia (2016, methodology): “Following prior research (for example, Elshandidy et al , 2013; Elzahar et al , 2015; Hassanein and Hussainey, 2015), ﬁ nancial ﬁ rms are excluded.”
Determinants of compliance with AAOIFI standards by Islamic banks (2016, background): “For example, while some studies found a positive association (Hassan et al., 2006; Elshandidy et al., 2013), others found an insignificant association (Rajab and Schachler, 2009).”
What drives mandatory and voluntary risk reporting variations across Germany, UK and US? (2015, unknown): “Elshandidy et al. (2013) find that highly liquid and leveraged firms are more likely to make voluntary risk disclosure.”
Corporate governance and risk disclosure: evidence from Saudi Arabia (2019, unknown): “Moreover, Linsley & Shrives (2006), Abraham & Cox (2007), Elshandidy et al. (2013; 2015) and Elshandidy & Neri (2015) all adopt the two-side definition of risk.”
The association between risk disclosure and firm characteristics: a meta-analysis (2016, background): “While Deumes (2008), Miihkinen (2012), Ntim, Lindop, and Thomas 2013 and Elshandidy, Fraser, and Hussainey (2013) find a positive association between risk levels and risk reporting, Lajili and Zeghal (2005), Dobler, Lajili, and Zéghal (2011) and Linsley and Shrives (2006) do not find any…”