around the announcement of regulations requesting for more disclosure of CEO succession plans. Firms disclosing succession …

The purpose of this paper is to investigate the effect of corporate governance, dividend policy and the risk disclosure … dividend and risk disclosure within the annual reports of the Egyptian listed companies. A risk disclosure index was … constructed to measure the level of the risk disclosure. Structure equation modelling has been employed to test the hypotheses …

related to higher firm values. The positive relation between risk disclosure and firm value is also robust for different … levels of financial performance and the number of risk topics. Our study contributes to the call for more transparency in … risk reporting and disclosure. Our findings imply that current risk disclosure regulation is useful in the sense that it …

management responses to the COVID-19 pandemic (COVIDHCM) have value implications. We first show that firm COVIDHCM disclosure is …