Managerial Auditing Journal
Emerald Article: UAE corporations-specific characteristics and level of risk disclosure Mostafa Kamal Hassan
To cite this document: Mostafa Kamal Hassan, (2009),"UAE corporations-specific characteristics and level of risk disclosure", Managerial Auditing Journal, Vol. 24 Iss: 7 pp. 668 - 687 Permanent link to this document: http://dx.doi.org/10.1108/02686900910975378 Downloaded on: 05-06-2012 References: This document contains references to 68 other documents To copy this document: email@example.com This document has been downloaded 1705 times since 2009. *
Users who downloaded this Article also downloaded: *
James DeLisle, Terry Grissom, (2011),"Valuation procedure and cycles: an emphasis on down markets", Journal of Property Investment & Finance, Vol. 29 Iss: 4 pp. 384 - 427 http://dx.doi.org/10.1108/14635781111150312 François Des Rosiers, Jean Dubé, Marius Thériault, (2011),"Do peer effects shape property values?", Journal of Property Investment & Finance, Vol. 29 Iss: 4 pp. 510 - 528 http://dx.doi.org/10.1108/14635781111150376 David Wyman, Maury Seldin, Elaine Worzala, (2011),"A new paradigm for real estate valuation?", Journal of Property Investment & Finance, Vol. 29 Iss: 4 pp. 341 - 358 http://dx.doi.org/10.1108/14635781111150286
Access to this document was granted through an Emerald subscription provided by Universitas Sebelas Maret Surakarta For Authors: If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service. Information about how to choose which publication to write for and submission guidelines are available for all. Additional help for authors is available for Emerald subscribers. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.com With over forty years' experience, Emerald Group Publishing is a leading independent publisher of global research with impact in business, society, public policy and education. In total, Emerald publishes over 275 journals and more than 130 book series, as well as an extensive range of online products and services. Emerald is both COUNTER 3 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. *Related content and download information correct at time of download.
The current issue and full text archive of this journal is available at www.emeraldinsight.com/0268-6902.htm
UAE corporations-speciﬁc characteristics and level of risk disclosure Mostafa Kamal Hassan
Department of Accounting, College of Business Administration, University of Sharjah, Sharjah, United Arab Emirates Abstract
Purpose – The purpose of this paper is to explore the relationship between the UAE corporations-speciﬁc characteristics, mainly – size, level of risk, industry type and reserves – and level of corporate risk disclosure (CRD). Design/methodology/approach – Since the UAE is an emerging capital market, the paper relies on the positive accounting and the institutional theories to generate testable hypotheses and explain the empirical ﬁndings. The paper draws results depending on a sample of 41 corporations. A risk disclosure index – based on accounting standards, prior literature, and the UAE regulatory framework – has been crafted and calculated for each corporation in the sample. The relationship between the level of CRD and corporations’ characteristics is examined using multiple regression analysis. Findings – The results show that corporate size is not signiﬁcantly associated with the level of CRD. However, the corporate level of risk and corporate industry type are signiﬁcant in explaining the variation of CRD. Finally, in contrast with reserves-CRD hypothesized relationship, corporate reserve is insigniﬁcant and negatively associated with level of CRD. Research...
Please join StudyMode to read the full document