Three essays on market risk disclosures: corporate governance, investment efficiency and implied cost of equity capital: evidence from gulf cooperation council countries (GCC).
dc.contributor.author | Al-Hadi, Ahmed Khamis Hamdan | |
dc.contributor.supervisor | Assoc. Prof. Grantley Taylor | |
dc.contributor.supervisor | Prof. John Evans | |
dc.date.accessioned | 2017-01-30T10:18:50Z | |
dc.date.available | 2017-01-30T10:18:50Z | |
dc.date.created | 2016-03-04T07:52:51Z | |
dc.date.issued | 2015 | |
dc.identifier.uri | http://hdl.handle.net/20.500.11937/2215 | |
dc.description.abstract |
This thesis examines the association between market risk disclosures and corporate governance, investment efficiency and implied cost of capital. The results show firms that have adopted risk management committee increase the market risk disclosures (both quality and extent). In addition, firms that disclose more market risk disclosures (both quality and extent) improve investment efficiency by reducing (both over-under investment). Market risk disclosures also reduce the firm’s implied cost of equity capital. | |
dc.language | en | |
dc.publisher | Curtin University | |
dc.title | Three essays on market risk disclosures: corporate governance, investment efficiency and implied cost of equity capital: evidence from gulf cooperation council countries (GCC). | |
dc.type | Thesis | |
dcterms.educationLevel | PhD | |
curtin.department | School of Accounting | |
curtin.accessStatus | Open access |