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- W110263766 abstract "The study of corporate risk disclosure is an emerging area and the work that has been done to date focuses on largely developed markets. This study aims to address the gap in the current disclosure literature by examining risk disclosure in an emerging market (the UAE). The study aims to extend our understanding of risk disclosure practice and determinants. The study interprets the subject matter of risk disclosure in the light of certain disclosure theories. The research methodology design uses a mixed method approach. The first methodology was qualitative method through semi-structured interviews with 22 people. The grounded theory approach was applied in order to analyse the interviews. The second method was a quantitative approach based on content analysis and regression analysis for 48 non-financial companies over three years (2007, 2008 and 2009).The study found that there was considerable variation in risk disclosure level by UAE listed companies. The findings suggested that the companies' managers do not provide a full picture of companies' risks suggesting enhancement of regulation with more detailed rules and requirements on risk disclosure. The research found that IFRS risk disclosure requirements have an important influence on the risk disclosure level especially financial risks. The results show that there is a positive association between risk disclosure and firm size and auditor type. The findings suggest mixed results on the association between risk disclosure and company performance, liquidity, risk level and industry type.The results confirm that risk disclosure is positively correlated with the presence of audit committee, reporting the internal control system and risk management system, whereas there was a negative association with duality. The results show that ownership structure has significant influence on the risk disclosure level. There were mixed results on the association between risk disclosure level and board size, non-executive and independent directors. The analysis of the research would be in the interests of shareholders, regulators, accounting setters, managers and stakeholders who focus on disclosure and corporate governance." @default.
- W110263766 created "2016-06-24" @default.
- W110263766 creator A5072396583 @default.
- W110263766 date "2011-01-01" @default.
- W110263766 modified "2023-09-23" @default.
- W110263766 title "An empirical analysis on the practice and determinants of risk disclosure in an emerging capital market : the case of United Arab Emirates" @default.
- W110263766 hasPublicationYear "2011" @default.
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