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...

This chapter assesses the effects of corporate governance (CG) variables on the level of Corporate Social Responsibility Disclosure (CSRD), Shari'ah Supervisory Board Disclosure (SSBD), and Financial Disclosure (FD) for Islamic banks. This study, based on a sample of 95 Islamic banks, assessed...

In this article, we meta-analyse 69 empirical studies assessing the association between corporate voluntary disclosure and ownership concentration and types, and how institutional characteristics and research design moderate these relationships. Our overall analyses show that state, foreign and...