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Governance Quality, Risk Management and Voluntary Disclosure in UK Higher Education Institutions / Mohamed Elmagrhi; Collins G. Ntim; Yasir Shahab; Moataz Elhelaly

Swansea University Author: Mohamed, Elmagrhi

Abstract

This paper examines the extent to which UK higher education institutions (HEIs) voluntarily make risk management disclosures, and investigates whether internal governance quality influences such voluntary risk disclosures. Using a sample of 117 UK HEIs over a six-year period, our baseline findings s...

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first_indexed 2020-06-01T19:07:45Z
last_indexed 2020-11-04T04:07:33Z
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spelling 2020-11-03T11:22:19.8742038 v2 54361 2020-06-01 Governance Quality, Risk Management and Voluntary Disclosure in UK Higher Education Institutions 4def956b7e2d996ad0bfbfcb710b7ef6 0000-0003-3803-8496 Mohamed Elmagrhi Mohamed Elmagrhi true false 2020-06-01 BAF This paper examines the extent to which UK higher education institutions (HEIs) voluntarily make risk management disclosures, and investigates whether internal governance quality influences such voluntary risk disclosures. Using a sample of 117 UK HEIs over a six-year period, our baseline findings suggest that, the level of risk disclosure among HEIs in the UK is relatively low, especially when compared to the findings of prior studies that have been conducted for similar-sized publicly traded corporations. Second, we find that our composite governance quality index has significant positive impact on voluntary risk disclosures. Finally, the findings show that the positive governance–risk disclosure relationship is moderated/explained largely by the characteristics of senior management team, including its size, diversity and frequency of meetings. Our findings are robust to controlling for endogeneities and alternative estimation techniques. Conference Paper/Proceeding/Abstract Governance quality, senior management team, risk management, voluntary disclosure, reforms, HEIs, UK 0 0 0 0001-01-01 COLLEGE NANME Accounting & Finance COLLEGE CODE BAF Swansea University 2020-11-03T11:22:19.8742038 2020-06-01T14:42:19.2823600 School of Management Accounting and Finance Mohamed Elmagrhi 0000-0003-3803-8496 1 Collins G. Ntim 2 Yasir Shahab 3 Moataz Elhelaly 4
title Governance Quality, Risk Management and Voluntary Disclosure in UK Higher Education Institutions
spellingShingle Governance Quality, Risk Management and Voluntary Disclosure in UK Higher Education Institutions
Mohamed, Elmagrhi
title_short Governance Quality, Risk Management and Voluntary Disclosure in UK Higher Education Institutions
title_full Governance Quality, Risk Management and Voluntary Disclosure in UK Higher Education Institutions
title_fullStr Governance Quality, Risk Management and Voluntary Disclosure in UK Higher Education Institutions
title_full_unstemmed Governance Quality, Risk Management and Voluntary Disclosure in UK Higher Education Institutions
title_sort Governance Quality, Risk Management and Voluntary Disclosure in UK Higher Education Institutions
author_id_str_mv 4def956b7e2d996ad0bfbfcb710b7ef6
author_id_fullname_str_mv 4def956b7e2d996ad0bfbfcb710b7ef6_***_Mohamed, Elmagrhi
author Mohamed, Elmagrhi
author2 Mohamed Elmagrhi
Collins G. Ntim
Yasir Shahab
Moataz Elhelaly
format Conference Paper/Proceeding/Abstract
institution Swansea University
college_str School of Management
hierarchytype
hierarchy_top_id schoolofmanagement
hierarchy_top_title School of Management
hierarchy_parent_id schoolofmanagement
hierarchy_parent_title School of Management
department_str Accounting and Finance{{{_:::_}}}School of Management{{{_:::_}}}Accounting and Finance
document_store_str 0
active_str 0
description This paper examines the extent to which UK higher education institutions (HEIs) voluntarily make risk management disclosures, and investigates whether internal governance quality influences such voluntary risk disclosures. Using a sample of 117 UK HEIs over a six-year period, our baseline findings suggest that, the level of risk disclosure among HEIs in the UK is relatively low, especially when compared to the findings of prior studies that have been conducted for similar-sized publicly traded corporations. Second, we find that our composite governance quality index has significant positive impact on voluntary risk disclosures. Finally, the findings show that the positive governance–risk disclosure relationship is moderated/explained largely by the characteristics of senior management team, including its size, diversity and frequency of meetings. Our findings are robust to controlling for endogeneities and alternative estimation techniques.
published_date 0001-01-01T04:10:06Z
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