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UAE corporations-specific characteristics and level of risk disclosure

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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 limitations/implications – The risk disclosure index items reflect their existence in
annual reports rather than their level of importance.
Practical implications – The empirical findings suggest that corporate reserve, as an explanatory
variable, needs further investigation as explained in the paper.
Originality/value – The crafting process of the CRD index depends on the UAE regulatory
framework. The paper seems to add to the extremely limited literature relating to CRD in Arab
countries in general and the UAE in particular.

Keywords Risk analysis, Disclosure, Accounting standards, United Arab Emirates

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Ketersediaan

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Informasi Detail

Judul Seri

Managerial Auditing Journal

No. Panggil

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Penerbit

: Emerald Group., 2009

Deskripsi Fisik

Managerial Auditing Journal Vol. 24 No. 7, 2009

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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