Jain, Surbhi; Raithatha, Mehul - In: Journal of Applied Accounting Research 25 (2024) 5, pp. 1165-1182
Purpose This paper examines the impact of founder ownership concentration (FOC) on risk disclosures. It further investigates the moderating role of risk governance in the association between FOC and risk disclosures. Design/methodology/approach We use data from the top 200 Indian listed firms as...