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Corporate governance and risk disclosure quality: Tunisian evidence

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Cited by:

  1. Hendri Setyawan & Nor Balkish Zakaria & Yvonne Joseph Ason, 2024. "Conceptualizing the Risk Disclosure Relationship to Ownership Structure and Board Characteristics with Competitive Position and Audit Quality as Interaction Effects," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(12), pages 445-454, December.
  2. Manar Al‐Mohareb & Herenia Gutiérrez Ponce & Julián Chamizo González, 2025. "Factors affecting the quality of accounting disclosures provided in the annual reports for Jordanian firms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(2), pages 1444-1456, March.
  3. Khaldoon Albitar & Mahmoud Elmarzouky & ATM Enayet Karim & Ali Meftah Gerged, 2025. "COVID‐19, Board of Directors and Pessimism in Annual Reports: An Intention to Mitigate Litigation Risk," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 30(3), pages 3187-3200, July.
  4. S. M. R. K. Samarakoon & R. K. Mishra & Rudra P. Pradhan & Manju Jayakumar & Tapan P. Bagchi, 2025. "Annual report readability, ESG disclosure, and risk perspectives of Indian firms: the mediating role of corporate governance and earnings management," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(3), pages 678-705, September.
  5. Engy Elsayed Abdelhak & Khaled Hussainey, 2025. "The Impact of Audit Quality and Corporate Governance on Financial Segment Disclosure in Egypt," IJFS, MDPI, vol. 13(2), pages 1-24, April.
  6. Vitolla, Filippo & Raimo, Nicola & Campobasso, Francesco & Giakoumelou, Anastasia, 2023. "Risk disclosure in sustainability reports: Empirical evidence from the energy sector," Utilities Policy, Elsevier, vol. 82(C).
  7. Issal Haj-Salem & Khaled Hussainey, 2021. "Risk Disclosure and Corporate Cash Holdings," JRFM, MDPI, vol. 14(7), pages 1-15, July.
  8. Wan Ainul Asyiqin Wan Mohd Razali & Hamizah Abdul Razak & Salsabila Abd. Rahim, 2025. "The Effect of Governance Structure on the Risk Information Disclosure Practices of Not-For-Profit Organisations," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(9), pages 9425-9444, September.
  9. repec:ami:journl:v:24:y:2024:i:2:p:272-297 is not listed on IDEAS
  10. Kaouther Chebbi, 2024. "Examining the interplay of sustainable development, corporate governance, and stock Price crash risk: Insights from ESG practices," Sustainable Development, John Wiley & Sons, Ltd., vol. 32(1), pages 1291-1309, February.
  11. Herenia Gutiérrez Ponce & Julián Chamizo González & Manar Al-Mohareb, 2025. "The moderating effect of corporate governance on readability of the chairman's statement: an analysis of Jordanian listed companies," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 27(12), pages 29371-29409, December.
  12. Ikhlass Amous & Ahmed Chabchoub, 2025. "Ownership Concentration and Risk Disclosure Quality in The Tunisian Context: Evidence from The Pre- and During COVID19 Periods," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 24(2), pages 272-297, June.
  13. Mohammed Adel Elzahaby, 2023. "Corporate narrative disclosure practices in the Middle East and North Africa (MENA) region: a systematic literature review," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(3), pages 296-315, September.
  14. Titus Ayobami Ojeyinka & Reon Matemane, 2025. "Do Risk Committee Attributes Enhance Climate Risk Disclosure? Evidence From the Listed Mining Firms in South Africa," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(6), pages 8390-8409, November.
  15. Anggita Langgeng WIJAYA, 2025. "Corporate Governance, Political Connection and Corporate Risk Disclosure: The Case of State-Owned Enterprises in Indonesia," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 6(6), pages 54-65, June.
  16. Issal Haj-Salem & Salma Damak Ayadi & Khaled Hussainey, 2020. "The joint effect of corporate risk disclosure and corporate governance on firm value," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(2), pages 123-140, September.
  17. Ritika Gupta & Jacqueline Symss, 2023. "Does Corporate Governance Impact Risk Disclosure? An Empirical Analysis in the Indian Context," Indian Journal of Corporate Governance, , vol. 16(1), pages 9-27, June.
  18. Atta Muhammad, 2022. "Do Pakistani Corporate Governance reforms restore the relationship of trust on banking sector through good governance and disclosure practices," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 19(2), pages 176-203, June.
  19. Hidaya Lawati & Khaled Hussainey & Roza Sagitova, 2021. "Disclosure quality vis-à-vis disclosure quantity: Does audit committee matter in Omani financial institutions?," Review of Quantitative Finance and Accounting, Springer, vol. 57(2), pages 557-594, August.
  20. Tariq H. Ismail & Yousra R. Obiedallah, 2022. "Firm performance and cost of equity capital: the moderating role of narrative risk disclosure quality in Egypt," Future Business Journal, Springer, vol. 8(1), pages 1-19, December.
  21. Ibrahim Khalifa Elmghaamez & Jacinta Nwachukwu & Collins G. Ntim, 2024. "ESG disclosure and financial performance of multinational enterprises: The moderating effect of board standing committees," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 29(3), pages 3593-3638, July.
  22. Nyoman Triaryati & Ubud Salim & Risna Wijayanti & Andarwati, 2025. "Risk Disclosure and Debt Policy as Value Determinants of Small and Mid-Cap Firms," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 45-62.
  23. Mohamed Samy El-Deeb & Yomna Alarabi & Amal Mohamed, 2024. "The role of audit committee characteristics in improving the risk disclosure of companies examining the moderating role of audit quality," Future Business Journal, Springer, vol. 10(1), pages 1-20, December.
  24. Issal Haj-Salem & Khaled Hussainey, 2021. "Does Risk Disclosure Matter for Trade Credit?," JRFM, MDPI, vol. 14(3), pages 1-13, March.
  25. Awais Akbar & Shumaila Zeb & Hassan Zada, 2025. "Impact of audit committee characteristics on risk disclosure: evidence from the banking sector of Pakistan," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(3), pages 706-721, September.
  26. Gutiérrez‐Ponce Herenia & Chamizo González Julián & Manar Moffadi Awad Al‐mohareb, 2024. "Does corporate governance influence readability of the report by the chairman of the board of directors? The case of Jordanian listed companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 3535-3550, July.
  27. Samihah Ali Al-Sahali & Khalid Rasheed Al-Adeem, 2024. "Reporting Corporate Risk: An Empirical Inquiry into Listed Entities in the Saudi Capital Market," Sustainability, MDPI, vol. 16(15), pages 1-38, August.
  28. Khaldoon Albitar & Tony Abdoush & Khaled Hussainey, 2023. "Do corporate governance mechanisms and ESG disclosure drive CSR narrative tones?," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(4), pages 3876-3890, October.
  29. Mohamed Samy El-Deeb & Mohamed Fathy Allam, 2024. "The moderating effect of dividend policy on the relationship between the corporate risk disclosure and firm value: evidence from Egypt," Future Business Journal, Springer, vol. 10(1), pages 1-15, December.
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