نهادهای اسلامی مالی، حاکمیت شرکتی، و افشای ریسک شرکت های بزرگ در کشورهای شورای همکاری خلیج فارس

Using content analysis we evaluate the determinants of corporate risk disclosure in a sample of 424 publicly traded firms in the Gulf Cooperation Council countries. We hypothesize that corporate risk disclosure will be lower in Islamic financial institutions when compared to conventional financial institutions and higher in firms that have high quality corporate governance contexts. We also argue that corporate risk disclosure will vary across the Gulf Cooperation Council countries despite sociocultural and regulatory similarities. Results are generally supportive of our hypotheses. Implications for theory and practice are discussed.