Competition, corporate governance, ownership structure and risk reporting

By E. S. Mokhtar, H. Mellett. 2013

164 citations recorded by the source corpus.

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The association between risk disclosure and firm characteristics: a meta-analysis (2016, background): “This result confirms that the strength of firm’s competitive position in its environment, as proxied by total assets and total sales, increases management incentives to communicate risk information (Mokhtar and Mellett 2013).”
The extent of voluntary disclosure and its determinants in emerging markets: Evidence from Egypt (2017, background): “Legitimacy theory debates companies have a social with the society, and thus provides greater levels of voluntary disclosure in order compliance with the regulations and ethics of that society, where mandatory not enough (Mokhtar & Mellett 2013; Cheung et al., 2010) .”
Sharia supervisory boards, governance structures and operational risk disclosures: Evidence from Islamic banks in MENA countries (2020, background): “Our finding is consistent with the prior empirical literature findings (Haniffa & Hudaib, 2007; Mokhtar & Mellett , 2013; Ntim et al., 2013; Rahman & Bukair, 2013).”
Corporate governance and risk disclosure: evidence from Saudi Arabia (2019, unknown): “Empirically, Mokhtar and Mellett (2013) found a negative significant correlation between role duality and mandatory risk reporting, while others have found no correlation (e.g. Elzahar & Hussainey, 2012; Ntim et al., 2013).”