Institutional Investors, Risk Management and Audit Committees Influence on Non-Financial Risk Disclosure
2023-01-31
This study examines the complementary or substitution role of audit committee independence (ACInd), risk management committee (RMC) and institutional investors on non-financial risk disclosure (NFRD). While the existing literature provides inconclusive evidence on the individual influences of various monitoring mechanisms on NFRD, it is necessary to examine whether their combinedContinue Reading