Phân tích tư tưởng của nhân dân qua đoạn thơ: Những người vợ nhớ chồng… Những cuộc đời đã hóa sông núi ta trong Đất nước của Nguyễn Khoa Điềm
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This paper investigates the effect of the board quality on risk reporting in specific social and cultural context of Saudi Arabia for a sample of 423 company-year observations over the period 2015-2018. The paper utilizes a comprehensive risk reporting index and self-constructed index of board quality to measure the main variables. Using pooled OLS regression models, our results suggest that there is a positive and significant relationship between the quality of the board of directors and risk reporting in Saudi non-financial firms.
Nội dung trích xuất từ tài liệu:
Board quality and risk disclosure: Evidence from Saudi Arabian publicly listed companies
