Browsing by Author "Ibrahim, Salma"

Now showing items 1-2 of 2

    • Risk disclosure, income smoothing and firm risk 

      Monjed, Hend; Ibrahim, Salma ( Emerald , 2020 , Article)
      Purpose: Evidence on whether firms with higher risk choose a more transparent or more opaque risk reporting strategy in their annual reports is mixed. A potential explanation is that firms choose an alternative reporting ...

    • Risk reporting and earnings smoothing: signaling or managerial opportunism? 

      Monjed, Hend; Ibrahim, Salma; Jørgensen, Bjørn N. ( Emerald , 2022 , Article)
      Purpose: The purpose of this study is to examine the association between two reporting mechanisms used by managers to communicate risk information to the capital market: risk disclosure and earnings smoothing. Design/met ...