تصفح Accounting & Information Systems حسب المؤلف "Monjed, Hend"
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Risk disclosure, earnings smoothing and firm perceived risk
Monjed, Hend; Ibrahim, Salma; Jørgensen, Bjørn N. ( Emerald Publishing , 2024 , Article)Purpose: This paper aims to examine the association between perceived firm risk and two reporting mechanisms: risk disclosure and earnings smoothing in the UK context. Design/methodology/approach: This study juxtaposes ... -
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 ...