Purpose: The purpose of this study is to investigate risk disclosure in listed Greek companies. The effects of the financial crisis were also considered. Design/methodology/approach: This study aimed to determine the risk-reporting practices of Greek’s non-financial companies listed on the...

Purpose: This study investigates the relative flexibility of payouts vis-à-vis investment in the UK, motivated by concerns regarding this market's distinct payout characteristics and limited relevant research. It addresses the information gap related to the use of conditional mean estimations...