Salem, Issal Haj; Ayadi, Salma Damak; Hussainey, Khaled - In: Journal of Accounting in Emerging Economies 9 (2019) 4, pp. 567-602
Purpose: The purpose of this paper is to investigate the potential influence of corporate governance mechanisms on risk disclosure quality in Tunisia. Design/methodology/approach: The authors examine 152 annual reports of Tunisian non-financial-listed firms during 2008–2013, and use the...