Financial performance and corporate risk disclosure: the moderating impact of board structure

Saggar, Ridhima; Arora, Nischay; Singh, Balwinder

doi:10.1504/gber.2023.127553

Cited by 2 publications

(1 citation statement)

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“…The sharing of information is a key step toward transaction standardization and normalization. Scholars primarily measure the level of corporate information disclosure from the perspectives of risk information disclosure [44][45][46][47], environmental information disclosure [48][49][50], social responsibility information disclosure [51][52][53][54], and ESG information disclosure in current research on information disclosure and public supervision [55][56][57].…”

Section: Standardization Of Public Resource Tradingmentioning

confidence: 99%

Green Innovation Effect of Public Resource Trading Centers: An Empirical Study Based on China's A-share Listed Companies

Li,

Jia,

Xie

2023

Pol. J. Environ. Stud.

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China's development has been speeding up in recent years. Government functions must be modified, and market-oriented resource allocation must be accelerated, to accelerate the development of a high-quality economy. Two of these have piqued the interest of academic and governmental circles alike: promoting the reform of the system for trading public resources and enabling innovative growth of the real economy through the market-based allocation of public resources. According to Renmin University of China's "Report on the Development of China's Public Resource Transactions (2022)," as a result of China's recent rapid development

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Section: Standardization Of Public Resource Tradingmentioning

confidence: 99%

Green Innovation Effect of Public Resource Trading Centers: An Empirical Study Based on China's A-share Listed Companies

Li,

Jia,

Xie

2023

Pol. J. Environ. Stud.

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Do free-floated shares and board characteristics influence corporate risk disclosure? An empirical analysis on conventional banks in a developing country

Radwan

Ali

Mohamed

2023

JFRA

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Purpose This study aims to explore the status and drivers (including free-floated shares, board size, rule duality and board independence) of corporate risk disclosure (CRD) for the conventional listed banks in the Egyptian stock market from 2010 to 2021, which include the country’s major political upheavals and the COVID-19 pandemic. Design/methodology/approach This study based on a sample of 117 annual reports of sampled banks from 2010 to 2021. RD index of Al-Maghzom (2016) was developed and adopted to quantify CRD using an unweighted scoring system. The multiple linear regression model was used to validate the hypotheses. Findings The analysis shows that the COVID-19 pandemic increased insignificantly disclosure of all risks except for segment risks. In addition, findings reveal that all sampled banks adhere highly to the requirements of mandatory RD, with a low level of adherence to voluntary RD. Moreover, the analysis concluded that the board size and free-floating shares positively affect the disclosure of financial, operational, general information. Research limitations/implications The study’s limitations include the content analysis methodology, reliance on annual reports, emphasis on financial and non-financial risks, focus on listed conventional banks in Egypt. Practical implications Current study’s findings are more likely to be useful for many parties. It informs investors about the characteristics of the boards’ directors of Egyptian listed banks that disclosed risk information. Banks should disclose more comprehensive risk information. For academics, the current study’s limitations can be considered in their future research. Originality/value This work fills a new research area in which there is relatively little research in emerging financial markets that adds new evidence to the relationship between RD and both free-floating shares and board characteristics, particularly in Egypt.

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Financial performance and corporate risk disclosure: the moderating impact of board structure

Cited by 2 publications

References 0 publications

Green Innovation Effect of Public Resource Trading Centers: An Empirical Study Based on China's A-share Listed Companies

Green Innovation Effect of Public Resource Trading Centers: An Empirical Study Based on China's A-share Listed Companies

Do free-floated shares and board characteristics influence corporate risk disclosure? An empirical analysis on conventional banks in a developing country

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