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Purpose – This paper aims to witness the importance of corporate governance mechanisms and investigates the relationship between the quality of disclosure of forward‐looking information in the narrative sections of annual reports and the governance mechanisms for non‐financial UK companies....
Purpose – The purpose of this study is to examine the effects of higher‐quality auditors on corporate risk‐taking. Design/methodology/approach – Agency theory suggests that managers have incentives to avoid risk in the interests of perquisite consumption and self‐preservation, while investors...
Purpose – The purpose of this paper is to better understand how mandatory risk categories are disclosed and to provide a better understanding of the reasons why risk disclosure looks less useful than it ought to be. Design/methodology/approach – We analyze how Italian banks provide risk...
Purpose – The aim of this paper is to examine the nexus between firm‐specific attributes and a company’s decision to setup a separate risk management committee (RMC) as a sub‐committee of the board within the context of an emerging economy, South Africa. Design/methodology/approach – The authors...
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