Grassa, Rihab; Almheiri, Ahmad; Al Ali, Khalid Jamal; … - In: International journal of accounting, auditing and … 21 (2025) 1/2, pp. 124-143
This study assesses the effect of the Covid-19 pandemic on corporate risk disclosure (RD) for the listed companies in UAE and its main determinants. Applying a narrative risk technique on 78 listed companies, the paper's findings provide the following evidence. First, RD has increased...